REGISTERED NUMBER: 11885381 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

YPP Groundworks Holdings Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

T W Armitage

Mrs K R Armitage

REGISTERED OFFICE:

Suite 4 Chevin Mill

Leeds Road

Otley

West Yorkshire

LS21 1BT

REGISTERED NUMBER:

11885381 (England and Wales)

ACCOUNTANTS:

Baker Fox Limited

Chartered Accountants

Owl Cotes Barn

Low Lane

Cowling

Keighley

West Yorkshire

BD22 0LE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of YPP Groundworks Holdings Ltd for the year ended 31 March 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of YPP Groundworks Holdings Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of YPP Groundworks Holdings Ltd and state those matters that we have agreed to state to the Board of Directors of YPP Groundworks Holdings Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than YPP Groundworks Holdings Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that YPP Groundworks Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of YPP Groundworks Holdings Ltd. You consider that YPP Groundworks Holdings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of YPP Groundworks Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Baker Fox Limited

Chartered Accountants

Owl Cotes Barn

Low Lane

Cowling

Keighley

West Yorkshire

BD22 0LE

7 October 2025

FIXED ASSETS

Tangible assets

4

65,842

95,142

Investment property

5

92,797

92,797

158,639

187,939

CURRENT ASSETS

Debtors

6

26,705

42,911

Cash at bank

1,384

18,083

28,089

60,994

CREDITORS

Amounts falling due within one year

7

26,982

49,824

NET CURRENT ASSETS

1,107

11,170

TOTAL ASSETS LESS CURRENT LIABILITIES

159,746

199,109

CREDITORS

Amounts falling due after more than one year

8

(5,248

)

(15,342

)

PROVISIONS FOR LIABILITIES

(23,785

)

(23,785

)

NET ASSETS

130,713

159,982

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

130,613

159,882

130,713

159,982

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 7 October 2025 and were signed on its behalf by:

T W Armitage - Director

1.	STATUTORY INFORMATION

YPP Groundworks Holdings Ltd 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.

Preparation of consolidated financial statements

The financial statements contain information about YPP Groundworks Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

287,633

Disposals

(19,669

)

At 31 March 2025

267,964

DEPRECIATION

At 1 April 2024

192,491

Charge for year

23,753

Eliminated on disposal

(14,122

)

At 31 March 2025

202,122

NET BOOK VALUE

At 31 March 2025

65,842

At 31 March 2024

95,142

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

21,345

DEPRECIATION

At 1 April 2024

9,338

Charge for year

3,002

At 31 March 2025

12,340

NET BOOK VALUE

At 31 March 2025

9,005

At 31 March 2024

12,007

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

92,797

NET BOOK VALUE

At 31 March 2025

92,797

At 31 March 2024

92,797

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,294

8,299

Other debtors

11,411

34,612

26,705

42,911

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

10,093

10,452

Taxation and social security

7

13,738

Other creditors

16,882

25,634

26,982

49,824

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,248

15,342