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REGISTERED NUMBER: 13562854 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30th September 2023

for

Yorkstone Dealer Limited

Yorkstone Dealer Limited (Registered number: 13562854)






Contents of the Financial Statements
for the Year Ended 30th September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Yorkstone Dealer Limited

Company Information
for the Year Ended 30th September 2023







DIRECTOR: Mr J A Ballard





SECRETARY:





REGISTERED OFFICE: 33 Kenyon Lane
Heapey
Chorley
Lancashire
PR6 8EX





REGISTERED NUMBER: 13562854 (England and Wales)





ACCOUNTANTS: Stephen Andrews & Co Limited
186 Eaves Lane
Chorley
Lancashire
PR6 0AU

Yorkstone Dealer Limited (Registered number: 13562854)

Balance Sheet
30th September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,718 22,005

CURRENT ASSETS
Stocks 70,000 65,000
Debtors 5 320 4,258
Cash at bank and in hand 18,416 51,993
88,736 121,251
CREDITORS
Amounts falling due within one year 6 48,770 76,851
NET CURRENT ASSETS 39,966 44,400
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,684

66,405

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 70,683 66,404
SHAREHOLDERS' FUNDS 70,684 66,405

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12th October 2023 and were signed by:





Mr J A Ballard - Director


Yorkstone Dealer Limited (Registered number: 13562854)

Notes to the Financial Statements
for the Year Ended 30th September 2023

1. STATUTORY INFORMATION

Yorkstone Dealer Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 25% on cost and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

Yorkstone Dealer Limited (Registered number: 13562854)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st October 2022 29,386
Additions 19,997
At 30th September 2023 49,383
DEPRECIATION
At 1st October 2022 7,381
Charge for year 11,284
At 30th September 2023 18,665
NET BOOK VALUE
At 30th September 2023 30,718
At 30th September 2022 22,005

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Other debtors 320 4,258

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Taxation and social security 7,954 21,072
Other creditors 40,816 55,779
48,770 76,851

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
1,000 Ordinary £1 1 1