Company registration number 08983494 (England and Wales)
YORKSHIRE WEDDING BARN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
YORKSHIRE WEDDING BARN LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
YORKSHIRE WEDDING BARN LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
950
950
Tangible assets
5
264,283
245,809
265,233
246,759
Current assets
Stocks
6,100
5,650
Debtors
6
50,558
39,607
Cash at bank and in hand
70,638
63,506
127,296
108,763
Creditors: amounts falling due within one year
7
(309,972)
(196,039)
Net current liabilities
(182,676)
(87,276)
Total assets less current liabilities
82,557
159,483
Provisions for liabilities
(9,639)
(12,558)
Net assets
72,918
146,925
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
72,818
146,825
Total equity
72,918
146,925
YORKSHIRE WEDDING BARN LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 October 2025 and are signed on its behalf by:
Mr N H Bird
Mrs A J Baker-Bird
Director
Director
Company registration number 08983494 (England and Wales)
YORKSHIRE WEDDING BARN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Yorkshire Wedding Barn Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mill Farm, Waters Lane, Gilling West, Richmond, North Yorkshire, United Kingdom, DL10 5JD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website
none
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Improvements to property
2% on cost
Plant and equipment
15% on cost
Computers
33% on cost
Motor vehicles
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

YORKSHIRE WEDDING BARN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

YORKSHIRE WEDDING BARN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
12
11
4
Intangible fixed assets
Other
£
Cost
At 1 April 2024 and 31 March 2025
950
Amortisation and impairment
At 1 April 2024 and 31 March 2025
-
0
Carrying amount
At 31 March 2025
950
At 31 March 2024
950
YORKSHIRE WEDDING BARN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
5
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024
195,578
128,458
324,036
Additions
34,608
460
35,068
At 31 March 2025
230,186
128,918
359,104
Depreciation and impairment
At 1 April 2024
-
0
78,227
78,227
Depreciation charged in the year
4,457
12,137
16,594
At 31 March 2025
4,457
90,364
94,821
Carrying amount
At 31 March 2025
225,729
38,554
264,283
At 31 March 2024
195,578
50,231
245,809
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
6,347
347
Corporation tax recoverable
34,028
34,028
Other debtors
10,183
5,232
50,558
39,607
7
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
178,336
131,355
Other taxation and social security
69,790
40,524
Other creditors
61,846
24,160
309,972
196,039
8
Related party transactions

During the year the company rented facilities from a director at a cost of £216,275.

YORKSHIRE WEDDING BARN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
9
Directors' transactions

Dividends totalling £603,500 (2024 - £266,500) were paid in the year in respect of shares held by the company's directors.

At 31 March 2025 the balance of Mr NH Bird's director's current loan account was £nil (2024 the company owed the director £41). When the account is overdrawn interest is charged at the official rate. The loan is repayable on demand and with no fixed date for repayment.

At 31 March 2025 the balance of Mrs AJ Baker-Bird's director's current loan account was £226 (2024 the company owed the director £422). When the account is overdrawn interest is charged at the official rate. The loan is repayable on demand and with no fixed date for repayment.

2025-03-31 2024-04-01 false false false 30 October 2025 CCH Software CCH Accounts Production 2025.100 No description of principal activity Mr Neville Hugh Bird Mrs Amanda Jane Baker-Bird Oliver Baker-Bird Mr S Baker-Bird 08983494 2024-04-01 2025-03-31 08983494 2025-03-31 08983494 2024-03-31 08983494 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 08983494 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 08983494 core:LandBuildings 2025-03-31 08983494 core:OtherPropertyPlantEquipment 2025-03-31 08983494 core:LandBuildings 2024-03-31 08983494 core:OtherPropertyPlantEquipment 2024-03-31 08983494 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 08983494 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 08983494 core:ShareCapital 2025-03-31 08983494 core:ShareCapital 2024-03-31 08983494 core:RetainedEarningsAccumulatedLosses 2025-03-31 08983494 core:RetainedEarningsAccumulatedLosses 2024-03-31 08983494 bus:Director1 2024-04-01 2025-03-31 08983494 bus:Director2 2024-04-01 2025-03-31 08983494 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 08983494 core:ComputerSoftware 2024-04-01 2025-03-31 08983494 core:LeaseholdImprovements 2024-04-01 2025-03-31 08983494 core:PlantMachinery 2024-04-01 2025-03-31 08983494 core:ComputerEquipment 2024-04-01 2025-03-31 08983494 core:MotorVehicles 2024-04-01 2025-03-31 08983494 2023-04-01 2024-03-31 08983494 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 08983494 core:LandBuildings 2024-03-31 08983494 core:OtherPropertyPlantEquipment 2024-03-31 08983494 2024-03-31 08983494 core:LandBuildings 2024-04-01 2025-03-31 08983494 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 08983494 core:CurrentFinancialInstruments 2025-03-31 08983494 core:CurrentFinancialInstruments 2024-03-31 08983494 core:WithinOneYear 2025-03-31 08983494 core:WithinOneYear 2024-03-31 08983494 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08983494 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08983494 bus:FRS102 2024-04-01 2025-03-31 08983494 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08983494 bus:Director3 2024-04-01 2025-03-31 08983494 bus:Director4 2024-04-01 2025-03-31 08983494 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP