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REGISTERED NUMBER: 09522121 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

YORKSHIRE SPECIALIST COATINGS LIMITED

YORKSHIRE SPECIALIST COATINGS LIMITED (REGISTERED NUMBER: 09522121)






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


YORKSHIRE SPECIALIST COATINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: R Hall
S Hall





REGISTERED OFFICE: Unit 75
Albion Road
Carlton Industrial Estate
Barnsley
S71 3HW





REGISTERED NUMBER: 09522121 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

YORKSHIRE SPECIALIST COATINGS LIMITED (REGISTERED NUMBER: 09522121)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,449 5,054
4,449 5,054

CURRENT ASSETS
Stocks 6 2,000 2,000
Debtors 7 56,142 48,994
Cash at bank 79,292 91,700
137,434 142,694
CREDITORS
Amounts falling due within one year 8 53,902 43,655
NET CURRENT ASSETS 83,532 99,039
TOTAL ASSETS LESS CURRENT
LIABILITIES

87,981

104,093

PROVISIONS FOR LIABILITIES 9 861 863
NET ASSETS 87,120 103,230

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 87,020 103,130
SHAREHOLDERS' FUNDS 87,120 103,230

YORKSHIRE SPECIALIST COATINGS LIMITED (REGISTERED NUMBER: 09522121)

BALANCE SHEET - continued
31ST MARCH 2025


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.

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 Profit & Loss account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20th June 2025 and were signed on its behalf by:




R Hall - Director



S Hall - Director


YORKSHIRE SPECIALIST COATINGS LIMITED (REGISTERED NUMBER: 09522121)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

Yorkshire Specialist Coatings 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 10% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

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 Profit & Loss account 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.

YORKSHIRE SPECIALIST COATINGS LIMITED (REGISTERED NUMBER: 09522121)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

2. ACCOUNTING POLICIES - continued

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.

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 5 (2024 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2024
and 31st March 2025 50,000
AMORTISATION
At 1st April 2024
and 31st March 2025 50,000
NET BOOK VALUE
At 31st March 2025 -
At 31st March 2024 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st April 2024
and 31st March 2025 9,874 4,750 556 15,180
DEPRECIATION
At 1st April 2024 5,817 3,753 556 10,126
Charge for year 406 199 - 605
At 31st March 2025 6,223 3,952 556 10,731
NET BOOK VALUE
At 31st March 2025 3,651 798 - 4,449
At 31st March 2024 4,057 997 - 5,054

6. STOCKS
2025 2024
£    £   
Stocks 2,000 2,000

YORKSHIRE SPECIALIST COATINGS LIMITED (REGISTERED NUMBER: 09522121)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 53,380 43,800
Other debtors 1,400 1,400
Prepayments 1,362 3,794
56,142 48,994

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 7,506 7,309
Tax 15,594 9,053
Social security and other taxes 334 269
VAT 13,158 9,108
Other creditors 143 118
Directors' current accounts 15,090 13,257
Accrued expenses 2,077 4,541
53,902 43,655

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 861 863

Deferred
tax
£   
Balance at 1st April 2024 863
Provided during year (2 )
Balance at 31st March 2025 861

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

11. ULTIMATE CONTROLLING PARTY

The directors control the company, by virtue of holding 100% of the share capital.