Yorkshire Air Testing Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—6

Registered number: 09718803

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		99,444		104,871

			99,444		104,871
CURRENT ASSETS
Stocks		100		100
Debtors		31,577		24,611
Cash at bank and in hand		35,092		30,105

		66,769		54,816
Creditors: Amounts Falling Due Within One Year		(45,354 )		(29,404 )

NET CURRENT ASSETS (LIABILITIES)			21,415		25,412

TOTAL ASSETS LESS CURRENT LIABILITIES			120,859		130,283

Creditors: Amounts Falling Due After More Than One Year			(8,276 )		(12,241 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(13,204 )		(15,611 )

NET ASSETS			99,379		102,431

CAPITAL AND RESERVES
Called up share capital	7		6		6
Profit and Loss Account			99,373		102,425

SHAREHOLDERS' FUNDS			99,379		102,431

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Yorkshire Air Testing Ltd

Abridged Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr David Codd

Director

30/09/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Yorkshire Air Testing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09718803 . The registered office is Lorne Cottage , 208 Holme Church Lane, Beverley, HU17 0QB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents the value of services rendered by the company.

Revenue Recognition

Revenue is recognised under an exchange transaction with a customer when, and to the extent that, the company receives a right to considerarion from its performance.

Part completed contracts at the year-end that fulfil the critera are included in these financial statements based on their fair value of the right to consideration at the balance sheet date.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% on cost
Plant & Machinery	10% on cost
Motor Vehicles	25% reducing balance
Fixtures & Fittings	33% on cost
Computer Equipment	33% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Yorkshire Air Testing Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.8. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 3)

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Yorkshire Air Testing Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 August 2025

4. Intangible Assets

	Total
	£
Cost
As at 1 September 2024	7,050

As at 31 August 2025	7,050

Amortisation
As at 1 September 2024	7,050

As at 31 August 2025	7,050

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

5. Tangible Assets

	Total
	£
Cost
As at 1 September 2024	162,641
Additions	17,699
Disposals	(2,971 )

As at 31 August 2025	177,369

Depreciation
As at 1 September 2024	57,770
Provided during the period	22,894
Disposals	(2,739 )

As at 31 August 2025	77,925

Net Book Value
As at 31 August 2025	99,444

As at 1 September 2024	104,871

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Yorkshire Air Testing Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 August 2025

6. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,965	3,577
Later than one year and not later than five years	8,276	12,241

	12,241	15,818

	12,241	15,818

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	6	6

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