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Registered Number: 07788669
England & Northern Ireland
YEARDLEY CONSTRUCTION LTD
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Yeardley Construction Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 0 |  | 31,271
|  | 0 |  | 31,271
Current assets |  |  |
Debtors |  | 16,228 |  | 5,490
Cash at bank and in hand |  | 0 |  | 132,319
|  | 16,228 |  | 137,809
Creditors: amount falling due within one year |  | (16,226) |  | (109,630)
Net current assets |  | 2 |  | 28,179
Total assets less current liabilities |  | 2 |  | 59,450
Creditors: amount falling due after more than one year |  | 0 |  | (20,497)
Net assets |  | 2 |  | 38,953
Capital and reserves |  |  |
Called up share capital | 5 | 2 |  | 2
Profit and loss account |  | 0 |  | 38,951
Shareholders' funds |  | 2 |  | 38,953
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 18 November 2025 and were signed on its behalf by:
------------------------------- Graham Yeardley Director
1

Yeardley Construction Ltd Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information Yeardley Construction Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 07788669, registration address 2 The Chanters, Worsley, Greater Manchester, M28 7XL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, 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:
Plant and Machinery | 15% and 30% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 30% Reducing Balance
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 October 2024 | 45,801 |  | 45,801
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 45,801 |  | 45,801
Amortisation
At 01 October 2024 | 45,801 |  | 45,801
Charge for year | - |  | -
On disposals | - |  | -
At 30 September 2025 | 45,801 |  | 45,801
Net book values
At 30 September 2025 | - |  | -
At 30 September 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 October 2024 | 10,802 |  | 35,599 |  | 182 |  | 46,583
Additions | - |  | - |  | - |  | -
Disposals | (10,802) |  | (35,599) |  | (182) |  | (46,583)
At 30 September 2025 | - |  | - |  | - |  | -
Depreciation
At 01 October 2024 | 6,259 |  | 8,900 |  | 153 |  | 15,312
Charge for year | 787 |  | 6,675 |  | 9 |  | 7,471
On disposals | (7,046) |  | (15,575) |  | (162) |  | (22,783)
At 30 September 2025 | - |  | - |  | - |  | -
Net book values
Closing balance as at 30 September 2025 | - |  | - |  | - |  | -
Opening balance as at 01 October 2024 | 4,543 |  | 26,699 |  | 29 |  | 31,271
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
2