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REGISTERED NUMBER: 07239073 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Fletcher's Developments (Yorkshire) Ltd

Fletcher's Developments (Yorkshire) Ltd (Registered number: 07239073)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Fletcher's Developments (Yorkshire) Ltd

Company Information
for the Year Ended 30 April 2023







Director: Mr. S M Fletcher





Registered office: Unit 8
The Wolds Business Park
Skerne Road
Driffield
East Yorkshire
YO25 6AG





Registered number: 07239073 (England and Wales)





Accountants: Ullyott Limited
6 George Street
Driffield
East Yorkshire
YO25 6RA

Fletcher's Developments (Yorkshire) Ltd (Registered number: 07239073)

Balance Sheet
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 836,638 829,555

CURRENT ASSETS
Debtors 5 2,735 4,259
Cash at bank and in hand 40,143 5,833
42,878 10,092
CREDITORS
Amounts falling due within one year 6 45,333 39,858
NET CURRENT LIABILITIES (2,455 ) (29,766 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

834,183

799,789

CREDITORS
Amounts falling due after more than one
year

7

(560,625

)

(594,211

)

PROVISIONS FOR LIABILITIES 9 (18,124 ) (12,428 )
NET ASSETS 255,434 193,150

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 255,334 193,050
SHAREHOLDERS' FUNDS 255,434 193,150

Fletcher's Developments (Yorkshire) Ltd (Registered number: 07239073)

Balance Sheet - continued
30 April 2023


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 October 2023 and were signed by:





Mr. S M Fletcher - Director


Fletcher's Developments (Yorkshire) Ltd (Registered number: 07239073)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Fletcher's Developments (Yorkshire) Ltd 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.
Freehold property - Straight line over 50 years and No depreciation charged
Solar panels - 5% on cost
Equipment - 20% on reducing balance

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Fletcher's Developments (Yorkshire) Ltd (Registered number: 07239073)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Freehold Solar
property panels Equipment Totals
£    £    £    £   
COST
At 1 May 2022 818,227 45,930 97,995 962,152
Additions - - 20,232 20,232
At 30 April 2023 818,227 45,930 118,227 982,384
DEPRECIATION
At 1 May 2022 54,083 14,546 63,968 132,597
Charge for year - 2,297 10,852 13,149
At 30 April 2023 54,083 16,843 74,820 145,746
NET BOOK VALUE
At 30 April 2023 764,144 29,087 43,407 836,638
At 30 April 2022 764,144 31,384 34,027 829,555

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,735 2,752
VAT - 1,507
2,735 4,259

Fletcher's Developments (Yorkshire) Ltd (Registered number: 07239073)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 16,926 17,930
Trade creditors 105 8,836
Corporation tax 13,811 3,226
VAT 6,487 -
Other creditors 3,920 3,920
Directors' current accounts 1,832 2,045
Accruals and deferred income 2,252 3,901
45,333 39,858

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 16,926 17,930
Bank loans - 2-5 years 145,614 178,196
Amounts owed to connected companies 372,607 351,607
Directors' loan accounts 25,478 46,478
560,625 594,211

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 179,466 214,056

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Accelerated capital allowances 18,124 12,428

Fletcher's Developments (Yorkshire) Ltd (Registered number: 07239073)

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

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2022 12,428
Provided during year 5,696
Balance at 30 April 2023 18,124

10. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

11. RELATED PARTY DISCLOSURES

The company was under the control of Mr. S M Fletcher during the current and previous year.

Included in Creditors: amounts falling due after more than one year is an amount owed to Refrigeration on the Wolds Limited of £278,937 (2022: £257,937). Also £93,670 (2022: £93,670) owed to Fletcher's Storage Limited. Both companies are held under common control.