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REGISTERED NUMBER: 02160528 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2025

for

Yalcraft Equestrian Limited

Yalcraft Equestrian Limited (Registered number: 02160528)






Contents of the Financial Statements
for the Year Ended 30 June 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Yalcraft Equestrian Limited

Company Information
for the Year Ended 30 June 2025







DIRECTORS: D M Ashton
Mrs S Ashton





SECRETARY:





REGISTERED OFFICE: 182 Chester Road
Warrington
Cheshire
WA4 6AR





REGISTERED NUMBER: 02160528 (England and Wales)





ACCOUNTANTS: Anthony Gray & Co
Smithy Cottage
28 Church Lane
Culcheth
Warrington
Cheshire
WA3 5DJ

Yalcraft Equestrian Limited (Registered number: 02160528)

Balance Sheet
30 June 2025

30.6.25 30.6.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 572,536 772,140

CURRENT ASSETS
Stocks 19,563 17,035
Debtors 5 9,357 8,515
Cash at bank 456,128 175,484
485,048 201,034
CREDITORS
Amounts falling due within one year 6 75,243 46,599
NET CURRENT ASSETS 409,805 154,435
TOTAL ASSETS LESS CURRENT
LIABILITIES

982,341

926,575

CREDITORS
Amounts falling due after more than one
year

7

29,772

90,080
NET ASSETS 952,569 836,495

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 952,565 836,491
SHAREHOLDERS' FUNDS 952,569 836,495

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Yalcraft Equestrian Limited (Registered number: 02160528)

Balance Sheet - continued
30 June 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 by the Board of Directors and authorised for issue on 1 September 2025 and were signed on its behalf by:





D M Ashton - Director


Yalcraft Equestrian Limited (Registered number: 02160528)

Notes to the Financial Statements
for the Year Ended 30 June 2025

1. STATUTORY INFORMATION

Yalcraft Equestrian 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.
Freehold property - in accordance with the property
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on reducing balance

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 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 2 (2024 - 2 ) .

Yalcraft Equestrian Limited (Registered number: 02160528)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 July 2024 810,278 2,329 62,649
Additions - - 1,601
Disposals (211,025 ) - -
At 30 June 2025 599,253 2,329 64,250
DEPRECIATION
At 1 July 2024 89,649 984 52,399
Charge for year 5,381 336 2,963
Eliminated on disposal (28,479 ) - -
At 30 June 2025 66,551 1,320 55,362
NET BOOK VALUE
At 30 June 2025 532,702 1,009 8,888
At 30 June 2024 720,629 1,345 10,250

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2024 45,395 6,645 927,296
Additions - - 1,601
Disposals - - (211,025 )
At 30 June 2025 45,395 6,645 717,872
DEPRECIATION
At 1 July 2024 9,079 3,045 155,156
Charge for year 9,079 900 18,659
Eliminated on disposal - - (28,479 )
At 30 June 2025 18,158 3,945 145,336
NET BOOK VALUE
At 30 June 2025 27,237 2,700 572,536
At 30 June 2024 36,316 3,600 772,140

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Trade debtors 9,357 8,515

Yalcraft Equestrian Limited (Registered number: 02160528)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Hire purchase contracts 5,253 3,588
Trade creditors 31,971 27,584
Taxation and social security 33,397 7,485
Other creditors 4,622 7,942
75,243 46,599

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.25 30.6.24
£    £   
Bank loans 9,167 67,868
Hire purchase contracts 20,605 22,212
29,772 90,080

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 48,701

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.25 30.6.24
£    £   
Secured bank loans - 48,701

The property loans are secured against freehold property.

9. ULTIMATE CONTROLLING PARTY

The controlling party is D M Ashton.