REGISTERED NUMBER: 01929452 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

DALESMAN (YORKSHIRE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Charlotte Marie Carter

James Leighton Rhodes

Ian Thomas Rhodes

REGISTERED OFFICE:

Dalesman House

Chase Way

Bradford

West Yorkshire

BD5 8HW

REGISTERED NUMBER:

01929452 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

1 Valley Court

Canal Road

Bradford

West Yorkshire

BD1 4SP

FIXED ASSETS

Tangible assets

4

62,083

82,927

CURRENT ASSETS

Debtors

5

2,355,893

2,191,735

Cash at bank

55,448

36,416

2,411,341

2,228,151

CREDITORS

Amounts falling due within one year

6

572,118

492,084

NET CURRENT ASSETS

1,839,223

1,736,067

TOTAL ASSETS LESS CURRENT LIABILITIES

1,901,306

1,818,994

CREDITORS

Amounts falling due after more than one year

7

(3,031

)

(25,882

)

PROVISIONS FOR LIABILITIES

(10,318

)

(15,197

)

NET ASSETS

1,887,957

1,777,915

CAPITAL AND RESERVES

Called up share capital

1,000

200

Profit and loss account

1,886,957

1,777,715

1,887,957

1,777,915

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

James Leighton Rhodes - Director

1.	STATUTORY INFORMATION

Dalesman (Yorkshire) Limited 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.

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.

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on reducing balance

Computer Equipment

-

33% on cost

Taxation

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Income recognition

Revenue is recognised to the extent that is probable that the economic benefits will flow to the company and revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 June 2024

and 31 May 2025

22,856

116,662

886

140,404

DEPRECIATION

At 1 June 2024

14,153

42,438

886

57,477

Charge for year

2,287

18,557

-

20,844

At 31 May 2025

16,440

60,995

886

78,321

NET BOOK VALUE

At 31 May 2025

6,416

55,667

-

62,083

At 31 May 2024

8,703

74,224

-

82,927

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

182,773

111,924

Amounts owed by associates

-

22,500

Other debtors

2,173,120

2,057,311

2,355,893

2,191,735

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

22,852

35,589

Trade creditors

(6,484

)

21,543

Amounts owed to associates

539,368

372,087

Taxation and social security

12,322

47,358

Other creditors

4,060

15,507

572,118

492,084

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

3,031

25,882

8.	PENSION COMMITMENTS

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £32,683 (2024: £30,252). Contributions totalling £Nil (2024: £623) were payable to the plan at the year end and are included in creditors.

9.	RELATED PARTY DISCLOSURES

Included in debtors due within one year was an interest free loan of £2,173,120 (2024: £2,079,811) due from a company in which the directors have an interest.

Included in creditors due within one year was an interest free loan of £539,368 (2024: £372,087) due to companies in which the directors have an interest.