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REGISTERED NUMBER: 00622650 (England and Wales)














Unaudited Financial Statements

For The Year Ended 31st March 2025

for

Yorkley Timber Company Limited

Yorkley Timber Company Limited (Registered number: 00622650)






Contents of the Financial Statements
For The Year Ended 31st March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

Yorkley Timber Company Limited

Company Information
For The Year Ended 31st March 2025







DIRECTORS: Simon Andrew Jonathan Porter
Anne Lesley Porter





SECRETARY: Simon Andrew Jonathan Porter





REGISTERED OFFICE: Kings Buildings
Lydney
Gloucestershire
GL15 5HE





REGISTERED NUMBER: 00622650 (England and Wales)





ACCOUNTANTS: Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE

Yorkley Timber Company Limited (Registered number: 00622650)

Balance Sheet
31st March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 22,452 26,178
Investment property 5 1,034,813 1,008,241
1,057,265 1,034,419

CURRENT ASSETS
Debtors 6 5,191 7,073
Cash at bank and in hand 77,946 25,601
83,137 32,674
CREDITORS
Amounts falling due within one year 7 48,880 51,538
NET CURRENT ASSETS/(LIABILITIES) 34,257 (18,864 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,091,522

1,015,555

CREDITORS
Amounts falling due after more than one
year

8

(272,000

)

(250,000

)

PROVISIONS FOR LIABILITIES 9 (60,742 ) (61,114 )
NET ASSETS 758,780 704,441

CAPITAL AND RESERVES
Called up share capital 10 40,001 40,001
Revaluation reserve 11 225,904 225,904
Retained earnings 11 492,875 438,536
SHAREHOLDERS' FUNDS 758,780 704,441

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Yorkley Timber Company Limited (Registered number: 00622650)

Balance Sheet - continued
31st March 2025


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 and authorised for issue by the Board of Directors and authorised for issue on 28th May 2025 and were signed on its behalf by:





Simon Andrew Jonathan Porter - Director


Yorkley Timber Company Limited (Registered number: 00622650)

Notes to the Financial Statements
For The Year Ended 31st March 2025

1. STATUTORY INFORMATION

Yorkley Timber Company 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.
Fixtures and fittings - 15% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company'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 1 (2024 - 1 ) .

Yorkley Timber Company Limited (Registered number: 00622650)

Notes to the Financial Statements - continued
For The Year Ended 31st March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1st April 2024 29,994 15,242 45,236
Additions 1,598 - 1,598
At 31st March 2025 31,592 15,242 46,834
DEPRECIATION
At 1st April 2024 3,999 15,059 19,058
Charge for year 5,306 18 5,324
At 31st March 2025 9,305 15,077 24,382
NET BOOK VALUE
At 31st March 2025 22,287 165 22,452
At 31st March 2024 25,995 183 26,178

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st April 2024 1,008,241
Additions 26,572
At 31st March 2025 1,034,813
NET BOOK VALUE
At 31st March 2025 1,034,813
At 31st March 2024 1,008,241

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 4,233 7,073
Prepayments and accrued income 958 -
5,191 7,073

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 3,730 3,183
Tax 18,642 -
Social security and other taxes - 659
Accrued expenses 26,508 47,696
48,880 51,538

Yorkley Timber Company Limited (Registered number: 00622650)

Notes to the Financial Statements - continued
For The Year Ended 31st March 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Associated Company Loans 272,000 250,000

9. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 60,742 61,114

Deferred
tax
£   
Balance at 1st April 2024 61,114
Credit to Income Statement during year (372 )
Balance at 31st March 2025 60,742

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
20,000 Ordinary £1 20,000 20,000
1 Management 1 20,000 20,000
20,000 8% Non Cum Preference 1 1 1
40,001 40,001

11. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1st April 2024 438,536 225,904 664,440
Profit for the year 54,339 54,339
At 31st March 2025 492,875 225,904 718,779

12. RELATED PARTY DISCLOSURES

There were monies due at the year end to a connected company:

Monies due to Camanoe Estates Limited £270,000 (2024 £250,000)



13. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Yorkley Timber Company Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Yorkley Timber Company Limited for the year ended 31st March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company'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 Board of Directors of Yorkley Timber Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Yorkley Timber Company Limited and state those matters that we have agreed to state to the Board of Directors of Yorkley Timber Company Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Yorkley Timber Company 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 Yorkley Timber Company Limited. You consider that Yorkley Timber Company 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 Yorkley Timber Company 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.






Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE


Date: 28th May 2025