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REGISTERED NUMBER: 09777459 (England and Wales)















Report of the Director and

Unaudited Consolidated Financial Statements for the Year Ended 31 December 2023

for

York Roast Co Group Limited

York Roast Co Group Limited (Registered number: 09777459)






Contents of the Consolidated Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Report of the Director 2

Chartered Certified Accountants' Report 3

Consolidated Income Statement 4

Consolidated Other Comprehensive Income 5

Consolidated Statement of Financial Position 6

Company Statement of Financial Position 8

Consolidated Statement of Changes in Equity 10

Company Statement of Changes in Equity 11

Notes to the Consolidated Financial
Statements

12


York Roast Co Group Limited

Company Information
for the year ended 31 December 2023







DIRECTOR: W A Chadwick



REGISTERED OFFICE: 2 President Buildings
Savile Street East
Sheffield
South Yorkshire
S4 7UQ



REGISTERED NUMBER: 09777459 (England and Wales)



ACCOUNTANTS: Royston Parkin Limited
2 President Buildings
Savile Street East
Sheffield
South Yorkshire
S4 7UQ



BANKERS: HSBC Bank
13 Parliament Street
York
YO1 8XS

York Roast Co Group Limited (Registered number: 09777459)

Report of the Director
for the year ended 31 December 2023

The director presents his report with the financial statements of the company and the group for the year ended 31 December 2023.

PRINCIPAL ACTIVITY
The principal activity of the company is that of a holding company.

DIRECTOR
W A Chadwick held office during the whole of the period from 1 January 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





W A Chadwick - Director


23 May 2024

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
York Roast Co Group Limited


In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of York Roast Co Group Limited for the year ended 31 December 2023 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Statement of Financial Position, Company Statement of Financial Position, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity and the related notes from the company's and the group's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of York Roast Co Group Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of York Roast Co Group Limited and state those matters that we have agreed to state to the director of York Roast Co Group Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the group and the company's director for our work or for this report.

It is your duty to ensure that York Roast Co Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of York Roast Co Group Limited. You consider that York Roast Co Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of York Roast Co Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Royston Parkin Limited
2 President Buildings
Savile Street East
Sheffield
South Yorkshire
S4 7UQ


23 May 2024

York Roast Co Group Limited (Registered number: 09777459)

Consolidated
Income Statement
for the year ended 31 December 2023

Period
1.2.22
Year Ended to
31.12.23 31.12.22
Notes £    £   

REVENUE 2,385,535 2,126,428

Cost of sales 688,242 658,200
GROSS PROFIT 1,697,293 1,468,228

Administrative expenses 1,565,916 1,404,389
131,377 63,839

Other operating income 6,438 323,238
OPERATING PROFIT 4 137,815 387,077

Interest receivable and similar
income

7

14
137,822 387,091

Interest payable and similar
expenses

887

1,282
PROFIT BEFORE TAXATION 136,935 385,809

Tax on profit 5 30,356 75,174
PROFIT FOR THE FINANCIAL YEAR 106,579 310,635
Profit attributable to:
Owners of the parent 106,579 310,635

York Roast Co Group Limited (Registered number: 09777459)

Consolidated
Other Comprehensive Income
for the year ended 31 December 2023

Period
1.2.22
Year Ended to
31.12.23 31.12.22
Notes £    £   

PROFIT FOR THE YEAR 106,579 310,635


OTHER COMPREHENSIVE INCOME
Share Buyback - (401,930 )
Income tax relating to other
comprehensive income

-

-
OTHER COMPREHENSIVE INCOME
FOR THE YEAR, NET OF INCOME
TAX


-


(401,930


)
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

106,579

(91,295

)

Total comprehensive income attributable to:
Owners of the parent 106,579 (91,295 )

York Roast Co Group Limited (Registered number: 09777459)

Consolidated Statement of Financial Position
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 8 37,283 37,283
Property, plant and equipment 9 362,818 296,714
400,101 333,997

CURRENT ASSETS
Inventories 10,903 13,822
Debtors 10 364,272 451,378
Prepayments and accrued income 11,528 11,328
Cash at bank and in hand 298,667 349,661
685,370 826,189
CREDITORS
Amounts falling due within one year 12 388,669 480,113
NET CURRENT ASSETS 296,701 346,076
TOTAL ASSETS LESS CURRENT
LIABILITIES

696,802

680,073

CREDITORS
Amounts falling due after more than
one year

13

(15,045

)

(25,279

)

PROVISIONS FOR LIABILITIES 15 (11,973 ) (9,589 )
NET ASSETS 669,784 645,205

York Roast Co Group Limited (Registered number: 09777459)

Consolidated Statement of Financial Position - continued
31 December 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 130 130
Capital redemption reserve 70 70
Retained earnings 669,584 645,005
SHAREHOLDERS' FUNDS 669,784 645,205

The company and the group are entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company and the group to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a) ensuring that the group 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 and the group as at the end of each financial year and of the group's 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 and the group.

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

The financial statements were approved by the director and authorised for issue on 23 May 2024 and were signed by:





W A Chadwick - Director


York Roast Co Group Limited (Registered number: 09777459)

Company Statement of Financial Position
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 8 37,283 37,283
Property, plant and equipment 9 362,818 296,714
400,101 333,997

CURRENT ASSETS
Debtors 10 325,562 419,652
Investments 11 200 200
Prepayments and accrued income 2,200 2,632
Cash at bank 49,074 9,816
377,036 432,300
CREDITORS
Amounts falling due within one year 12 117,290 122,297
NET CURRENT ASSETS 259,746 310,003
TOTAL ASSETS LESS CURRENT
LIABILITIES

659,847

644,000

CREDITORS
Amounts falling due after more than
one year

13

-

(316

)

PROVISIONS FOR LIABILITIES 15 (11,973 ) (9,589 )
NET ASSETS 647,874 634,095

York Roast Co Group Limited (Registered number: 09777459)

Company Statement of Financial Position - continued
31 December 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 130 130
Capital redemption reserve 70 70
Retained earnings 647,674 633,895
SHAREHOLDERS' FUNDS 647,874 634,095

Company's profit for the financial
year

95,779

306,489

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 23 May 2024 and were signed by:





W A Chadwick - Director


York Roast Co Group Limited (Registered number: 09777459)

Consolidated Statement of Changes in Equity
for the year ended 31 December 2023

Called up Capital
share Retained Revaluation redemption Total
capital earnings reserve reserve equity
£    £    £    £    £   
Balance at 1 February 2022 200 810,640 12,730 - 823,570

Changes in equity
Issue of share capital (70 ) - - - (70 )
Dividends - (87,000 ) - - (87,000 )
Total comprehensive income - (78,635 ) (12,730 ) 70 (91,295 )
Balance at 31 December 2022 130 645,005 - 70 645,205

Changes in equity
Dividends - (82,000 ) - - (82,000 )
Total comprehensive income - 106,579 - - 106,579
Balance at 31 December 2023 130 669,584 - 70 669,784

York Roast Co Group Limited (Registered number: 09777459)

Company Statement of Changes in Equity
for the year ended 31 December 2023

Called up Capital
share Retained Revaluation redemption Total
capital earnings reserve reserve equity
£    £    £    £    £   
Balance at 1 February 2022 200 803,676 12,730 - 816,606

Changes in equity
Issue of share capital (70 ) - - - (70 )
Dividends - (87,000 ) - - (87,000 )
Total comprehensive income - (82,781 ) (12,730 ) 70 (95,441 )
Balance at 31 December 2022 130 633,895 - 70 634,095

Changes in equity
Dividends - (82,000 ) - - (82,000 )
Total comprehensive income - 95,779 - - 95,779
Balance at 31 December 2023 130 647,674 - 70 647,874

York Roast Co Group Limited (Registered number: 09777459)

Notes to the Consolidated Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

York Roast Co Group 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 General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Basis of consolidation
The consolidated financial statements consolidate the financial statements of the company and its subsidiary undertakings drawn up to 31st January 2022.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - at varying rates on cost
Fixtures and fittings - 33% on cost and 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost and 20% on cost

Stocks
Inventories 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 Consolidated 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 statement of financial position date.


York Roast Co Group Limited (Registered number: 09777459)

Notes to the Consolidated Financial Statements - continued
for the year ended 31 December 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 59 (2022 - 54 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

Period
1.2.22
Year Ended to
31.12.23 31.12.22
£    £   
Depreciation - owned assets 56,194 65,883

York Roast Co Group Limited (Registered number: 09777459)

Notes to the Consolidated Financial Statements - continued
for the year ended 31 December 2023

5. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
Period
1.2.22
Year Ended to
31.12.23 31.12.22
£    £   
Current tax:
UK corporation tax 27,972 89,862

Deferred tax 2,384 (14,688 )
Tax on profit 30,356 75,174

Tax effects relating to effects of other comprehensive income

There were no tax effects for the year ended 31 December 2023.

1.2.22 to 31.12.22
Gross Tax Net
£    £    £   
Share Buyback (401,930 ) - (401,930 )

6. INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.


7. DIVIDENDS
Period
1.2.22
Year Ended to
31.12.23 31.12.22
£    £   
Ordinary shares of 1 each
Interim 82,000 87,000

York Roast Co Group Limited (Registered number: 09777459)

Notes to the Consolidated Financial Statements - continued
for the year ended 31 December 2023

8. INTANGIBLE FIXED ASSETS

Group
Patents
and
Goodwill licences Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 30,000 37,283 67,283
AMORTISATION
At 1 January 2023
and 31 December 2023 30,000 - 30,000
NET BOOK VALUE
At 31 December 2023 - 37,283 37,283
At 31 December 2022 - 37,283 37,283

Company
Patents
and
Goodwill licences Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 30,000 37,283 67,283
AMORTISATION
At 1 January 2023
and 31 December 2023 30,000 - 30,000
NET BOOK VALUE
At 31 December 2023 - 37,283 37,283
At 31 December 2022 - 37,283 37,283

York Roast Co Group Limited (Registered number: 09777459)

Notes to the Consolidated Financial Statements - continued
for the year ended 31 December 2023

9. PROPERTY, PLANT AND EQUIPMENT

Group
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 335,394 298,216 26,176 10,196 669,982
Additions 51,714 38,349 - 35,330 125,393
At 31 December 2023 387,108 336,565 26,176 45,526 795,375
DEPRECIATION
At 1 January 2023 95,481 255,722 15,206 6,859 373,268
Charge for year 26,243 23,471 4,521 5,054 59,289
At 31 December 2023 121,724 279,193 19,727 11,913 432,557
NET BOOK VALUE
At 31 December 2023 265,384 57,372 6,449 33,613 362,818
At 31 December 2022 239,913 42,494 10,970 3,337 296,714

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 January 2023
and 31 December 2023 15,476
DEPRECIATION
At 1 January 2023 6,190
Charge for year 3,095
At 31 December 2023 9,285
NET BOOK VALUE
At 31 December 2023 6,191
At 31 December 2022 9,286

York Roast Co Group Limited (Registered number: 09777459)

Notes to the Consolidated Financial Statements - continued
for the year ended 31 December 2023

9. PROPERTY, PLANT AND EQUIPMENT - continued

Company
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 335,394 298,216 26,176 10,196 669,982
Additions 51,714 38,349 - 35,330 125,393
At 31 December 2023 387,108 336,565 26,176 45,526 795,375
DEPRECIATION
At 1 January 2023 95,481 255,722 15,206 6,859 373,268
Charge for year 26,243 23,471 4,521 5,054 59,289
At 31 December 2023 121,724 279,193 19,727 11,913 432,557
NET BOOK VALUE
At 31 December 2023 265,384 57,372 6,449 33,613 362,818
At 31 December 2022 239,913 42,494 10,970 3,337 296,714

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 January 2023
and 31 December 2023 15,476
DEPRECIATION
At 1 January 2023 6,190
Charge for year 3,095
At 31 December 2023 9,285
NET BOOK VALUE
At 31 December 2023 6,191
At 31 December 2022 9,286

York Roast Co Group Limited (Registered number: 09777459)

Notes to the Consolidated Financial Statements - continued
for the year ended 31 December 2023

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
2023 2022 2023 2022
£    £    £    £   
Trade debtors 8,661 803 8,661 698
Amounts owed by group undertakings - - - 253,394
Other debtors 355,611 450,575 316,901 165,560
364,272 451,378 325,562 419,652

11. CURRENT ASSET INVESTMENTS

Details of the investments in which the group holds 20% or more of the nominal value of any class of share capital are as follows:

Proportion of voting rights
Undertaking Registered Office Holding and shares held
2023 2022

York Hogroast (Trading) Ltd England & Wales Ordinary 100% 100%

Yorkypud Ltd England & Wales Ordinary 100% 100%


Subsidiary undertakings

The principal activity of York Hogroast (Trading) Ltd is the provision of takeaway food and onsite catering.

The principal activity of Yorkypud Ltd is that of a dormant company.

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
2023 2022 2023 2022
£    £    £    £   
Bank loans and overdrafts 9,906 9,894 - -
Hire purchase contracts 316 3,682 316 3,682
Trade creditors 154,063 202,195 14,328 32,840
Amounts owed to group undertakings - - 28,177 -
Taxation and social security 112,070 144,630 16,230 39,147
Other creditors 112,314 119,712 58,239 46,628
388,669 480,113 117,290 122,297

York Roast Co Group Limited (Registered number: 09777459)

Notes to the Consolidated Financial Statements - continued
for the year ended 31 December 2023

13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

Group Company
2023 2022 2023 2022
£    £    £    £   
Bank loans 15,045 24,963 - -
Hire purchase contracts - 316 - 316
15,045 25,279 - 316

14. SECURED DEBTS

The following secured debts are included within creditors:

Group Company
2023 2022 2023 2022
£    £    £    £   
Bank loans 24,951 34,857 - -

A fixed and floating charge over all assets.

15. PROVISIONS FOR LIABILITIES

Group Company
2023 2022 2023 2022
£    £    £    £   
Deferred tax 11,973 9,589 11,973 9,589

Group
Deferred
tax
£   
Balance at 1 January 2023 9,589
Provided during year 2,384
Balance at 31 December 2023 11,973

Company
Deferred
tax
£   
Balance at 1 January 2023 9,589
Provided during year 2,384
Balance at 31 December 2023 11,973