Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-10-01falseNo description of principal activity2222truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC248635 2023-10-01 2024-09-30 SC248635 2022-10-01 2023-09-30 SC248635 2024-09-30 SC248635 2023-09-30 SC248635 c:CompanySecretary1 2023-10-01 2024-09-30 SC248635 c:Director1 2023-10-01 2024-09-30 SC248635 c:Director2 2023-10-01 2024-09-30 SC248635 c:RegisteredOffice 2023-10-01 2024-09-30 SC248635 d:Buildings 2023-10-01 2024-09-30 SC248635 d:Buildings 2024-09-30 SC248635 d:Buildings 2023-09-30 SC248635 d:Buildings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC248635 d:PlantMachinery 2023-10-01 2024-09-30 SC248635 d:PlantMachinery 2024-09-30 SC248635 d:PlantMachinery 2023-09-30 SC248635 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC248635 d:MotorVehicles 2023-10-01 2024-09-30 SC248635 d:MotorVehicles 2024-09-30 SC248635 d:MotorVehicles 2023-09-30 SC248635 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC248635 d:FurnitureFittings 2023-10-01 2024-09-30 SC248635 d:FurnitureFittings 2024-09-30 SC248635 d:FurnitureFittings 2023-09-30 SC248635 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC248635 d:OfficeEquipment 2023-10-01 2024-09-30 SC248635 d:OfficeEquipment 2024-09-30 SC248635 d:OfficeEquipment 2023-09-30 SC248635 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC248635 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC248635 d:CurrentFinancialInstruments 2024-09-30 SC248635 d:CurrentFinancialInstruments 2023-09-30 SC248635 d:Non-currentFinancialInstruments 2024-09-30 SC248635 d:Non-currentFinancialInstruments 2023-09-30 SC248635 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC248635 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC248635 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 SC248635 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 SC248635 d:ShareCapital 2024-09-30 SC248635 d:ShareCapital 2023-09-30 SC248635 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC248635 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC248635 c:OrdinaryShareClass1 2023-10-01 2024-09-30 SC248635 c:OrdinaryShareClass1 2024-09-30 SC248635 c:OrdinaryShareClass1 2023-09-30 SC248635 c:FRS102 2023-10-01 2024-09-30 SC248635 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC248635 c:FullAccounts 2023-10-01 2024-09-30 SC248635 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC248635 2 2023-10-01 2024-09-30 SC248635 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC248635










YORKES OF DUNDEE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
YORKES OF DUNDEE LIMITED
 

COMPANY INFORMATION


DIRECTORS
Mr Frank Yorke 
Mr Grant Yorke 




COMPANY SECRETARY
Mr Frank Yorke



REGISTERED NUMBER
SC248635



REGISTERED OFFICE
Westby
64 West High Street

Forfar

Angus

DD8 1BJ




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
YORKES OF DUNDEE LIMITED
REGISTERED NUMBER: SC248635

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

FIXED ASSETS
  

Tangible assets
 3 
343,640
310,247

  
343,640
310,247

CURRENT ASSETS
  

Stocks
  
78,858
75,521

Debtors: amounts falling due within one year
 4 
449,039
429,788

Cash at bank and in hand
  
700
700

  
528,597
506,009

Creditors: amounts falling due within one year
 5 
(575,450)
(538,564)

NET CURRENT LIABILITIES
  
 
 
(46,853)
 
 
(32,555)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
296,787
277,692

Creditors: amounts falling due after more than one year
 6 
(205,449)
(204,236)

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(28,937)
(19,606)

  
 
 
(28,937)
 
 
(19,606)

NET ASSETS
  
62,401
53,850


CAPITAL AND RESERVES
  

Called up share capital 
 7 
100
100

Profit and loss account
  
62,301
53,750

  
62,401
53,850


Page 1

 
YORKES OF DUNDEE LIMITED
REGISTERED NUMBER: SC248635

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 March 2025.


Mr Grant Yorke
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
YORKES OF DUNDEE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


GENERAL INFORMATION

Yorkes of Dundee Ltd is a private company, limited by shares, incorporated in Scotland with registration number SC248635. The registered office is Westby 64, Forfar, DD8 1BJ. The trading address is 30-36 Strathmartine Road, Dundee, DD3 7RJ.
The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

BORROWING COSTS

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
YORKES OF DUNDEE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.6

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows..

Depreciation is provided on the following basis:

Plant & Machinery
-
25% reducing balance
Motor Vehicles
-
25% reducing balance
Fixtures & Fittings
-
25% reducing balance
Computer Equipment
-
25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
YORKES OF DUNDEE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.7

STOCKS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

FINANCIAL INSTRUMENTS

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Page 5

 
YORKES OF DUNDEE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


TANGIBLE FIXED ASSETS





Freehold property
Plant & Machinery
Motor Vehicles
Fixtures & Fittings
Office Equipment

£
£
£
£
£



COST OR VALUATION


At 1 October 2023
196,983
123,045
219,737
3,267
6,266


Additions
-
-
48,395
-
5,981



At 30 September 2024

196,983
123,045
268,132
3,267
12,247



DEPRECIATION


At 1 October 2023
-
95,790
134,904
2,948
5,409


Charge for the year on owned assets
-
3,409
16,653
38
883



At 30 September 2024

-
99,199
151,557
2,986
6,292



NET BOOK VALUE



At 30 September 2024
196,983
23,846
116,575
281
5,955



At 30 September 2023
196,983
27,255
84,833
319
857

Total

£



COST OR VALUATION


At 1 October 2023
549,298


Additions
54,376



At 30 September 2024

603,674



DEPRECIATION


At 1 October 2023
239,051


Charge for the year on owned assets
20,983



At 30 September 2024

260,034



NET BOOK VALUE



At 30 September 2024
343,640



At 30 September 2023
310,247

Page 6

 
YORKES OF DUNDEE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


DEBTORS

2024
2023
£
£


Trade debtors
354,402
373,828

Other debtors
94,637
55,960

449,039
429,788


Included within other debtors due within one year are loans to the directors of £88,774 (2023 - £51,427). Interest is chargeable at 2%. 
 


5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Bank overdrafts
161,095
151,018

Bank loans
19,613
19,613

Trade creditors
221,273
234,817

Other taxation and social security
22,600
4,529

Obligations under finance lease and hire purchase contracts
33,491
26,057

Other creditors
96,086
53,865

Accruals and deferred income
21,292
48,665

575,450
538,564



6.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Bank loans
138,139
143,387

Net obligations under finance leases and hire purchase contracts
67,310
60,849

205,449
204,236


Page 7

 
YORKES OF DUNDEE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


SHARE CAPITAL

2024
2023
£
£
AUTHORISED



1,000 (2023 - 1,000) Ordinary shares of £1.00 each
1,000
1,000

ALLOTTED, CALLED UP AND FULLY PAID



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 8