| Yarno Holland Contracts Limited |
| Registered Number:NI045175 |
For the year ended 31 January 2025
Northern Ireland
Unaudited Financial Statements
For the year ended 31 January 2025
Yarno Holland Contracts Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Yarno Holland Contracts Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
40,019
14,798
2
40,019
14,798
14,043
29,038
3
| Trade and other receivables |
165,292
91,142
4
127,460
| Cash and cash equivalents |
120,288
240,468
306,795
| Trade and other payables: amounts falling due within one |
| year |
(91,856)
(38,840)
5
214,939
201,628
Net current assets
| Total assets less current liabilities |
241,647
229,737
| Trade and other payables: amounts falling due after more |
| than one year |
(20,035)
(10,021)
6
(5,757)
(868)
| Provisions for liabilities |
225,869
Net assets
208,834
2
2
225,867
208,832
225,869
208,834
Shareholders' funds
| For the year ended 31 January 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 07 October 2025 and were signed by: |
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For the year ended 31 January 2025
Yarno Holland Contracts Limited
Statement of Financial Position Continued
| The notes form part of these financial statements |
2 of 5
For the year ended 31 January 2025
Yarno Holland Contracts Limited
Notes to the Financial Statements
Statutory Information
| Yarno Holland Contracts Limited is a private limited company, limited by shares, domiciled in Northern Ireland, |
| registration number NI045175. |
81 Seagahan Road
Collone
Armagh
BT60 2BJ
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Building and Improvements
Plant and Machinery
Motor Vehicles
Inventories
| Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
Foreign currencies
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate at the date of transaction. Exchange rate differences are taken into account in arriving at the operating result. |
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For the year ended 31 January 2025
Yarno Holland Contracts Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
| Building and |
| Improvements |
68,534
2,150
41,670
24,714
33,310
-
33,310
-
24,714
74,980
2,150
101,844
| Provision for depreciation and impairment |
53,736
2,146
37,012
14,578
Charge for year
8,089
1
7,594
494
61,825
2,147
44,606
15,072
9,642
30,374
3
40,019
10,136
4,658
4
14,798
2024
2025
29,038
14,043
| 4. Trade and other receivables |
2024
2025
85,500
159,650
5,642
5,642
165,292
91,142
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
11,150
12,523
10,800
32,294
| Taxation and social security |
8,775
29,574
8,115
17,465
38,840
91,856
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For the year ended 31 January 2025
Yarno Holland Contracts Limited
Notes to the Financial Statements Continued
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
10,021
20,035
| 7. Average number of persons employed |
During the year the average number of employees was 7 (2024 : 7)
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