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YOU & ME GROUP LIMITED

Registered Number
10004335
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

YOU & ME GROUP LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

CRUICKSHANK, Scott
CRUICKSHANK, Simon
HENDERSON, Brian
HENDERSON, Carol Ann

Registered Address

The Granary, Home Farm Main Street
Over Norton
Chipping Norton
OX7 5PU

Registered Number

10004335 (England and Wales)
YOU & ME GROUP LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34,148,4223,804,693
4,148,4223,804,693
Current assets
Debtors548,9627,698
Cash at bank and on hand11,083101,293
60,045108,991
Creditors amounts falling due within one year6(29,240)(76,669)
Net current assets (liabilities)30,80532,322
Total assets less current liabilities4,179,2273,837,015
Creditors amounts falling due after one year7(2,627,516)(2,022,105)
Net assets1,551,7111,814,910
Capital and reserves
Called up share capital66
Revaluation reserve614,208689,208
Profit and loss account937,4971,125,696
Shareholders' funds81,551,7111,814,910
The financial statements were approved and authorised for issue by the Board of Directors on 27 February 2025, and are signed on its behalf by:
CRUICKSHANK, Scott
Director
Registered Company No. 10004335
YOU & ME GROUP LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings3
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 233,803,4932,6381,1503,1873,810,468
Additions419,500---419,500
Revaluations(75,000)---(75,000)
At 31 March 244,147,9932,6381,1503,1874,154,968
Depreciation and impairment
At 01 April 23-2,5154682,7925,775
Charge for year-117319335771
At 31 March 24-2,6327873,1276,546
Net book value
At 31 March 244,147,9936363604,148,422
At 31 March 233,803,4931236823953,804,693
4.Revaluation of property, plant and equipment

2024

2023

££
Land and buildings(75,000)288,374
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables33
Other debtors48,9593,895
Prepayments and accrued income-3,800
Total48,9627,698
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-3,800
Amounts owed to related parties16,41971,419
Taxation and social security11,371-
Accrued liabilities and deferred income1,4501,450
Total29,24076,669
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts2,299,1992,022,105
Amounts owed to related parties328,317-
Total2,627,5162,022,105
8.Revaluation reserve

£
Reserve at 01 April 23689,208
Revaluations of plant, property and equipment(75,000)
At 31 March 24614,208
9.Description of reasons for any change in chosen formats of the financial statments
The company previously prepared its financial statements in accordance with FRS 105 – The Financial Reporting Standard applicable to the Micro-Entities Regime. However, for the current financial year, the company has elected (or is required) to adopt FRS 102 Section 1A to provide more detailed financial information. Certain items may have been reclassified to align with the revised financial reporting requirements. The directors consider that the transition provides a more comprehensive financial presentation of the company’s affairs and aligns with its evolving reporting needs.