REGISTERED NUMBER: 11260434 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

YORLEY BARN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs D Page

I Page

REGISTERED OFFICE:

Yorley Barn Nursery School

Yorley Farm

Upper Road, Little Cornard

Sudbury

Suffolk

CO10 0NZ

REGISTERED NUMBER:

11260434 (England and Wales)

ACCOUNTANTS:

Richard Sexton & Co LLP

3 Manor Road

Colchester

Essex

CO3 3LU

FIXED ASSETS

Intangible assets

4

9,000

12,000

Tangible assets

5

34,595

31,335

43,595

43,335

CURRENT ASSETS

Stocks

6

23,022

15,358

Debtors

7

15,635

89,516

Prepayments and accrued income

3,058

90

Cash at bank and in hand

57,234

9,347

98,949

114,311

CREDITORS

Amounts falling due within one year

8

41,096

43,095

NET CURRENT ASSETS

57,853

71,216

TOTAL ASSETS LESS CURRENT LIABILITIES

101,448

114,551

CREDITORS

Amounts falling due after more than one year

9

(23,148

)

(28,703

)

PROVISIONS FOR LIABILITIES

(4,330

)

(3,445

)

NET ASSETS

73,970

82,403

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

73,870

82,303

SHAREHOLDERS' FUNDS

73,970

82,403

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 1 December 2025 and were signed on its behalf by:

Mrs D Page - Director

1.	STATUTORY INFORMATION

Yorley Barn 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tenants improvements

-

not provided

Fixtures and fittings

-

15% on reducing balance

Equipment

-

25% on reducing balance

Government grants

Government grants in relation to expenditure are credited when the expenditure is charged to the profit and loss.

Stocks

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

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

30,000

AMORTISATION

At 1 April 2024

18,000

Amortisation for year

3,000

At 31 March 2025

21,000

NET BOOK VALUE

At 31 March 2025

9,000

At 31 March 2024

12,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Tenants

and

improvements

fittings

Equipment

Totals

£

£

£

£

COST

At 1 April 2024

16,452

6,072

27,775

50,299

Additions

-

-

8,846

8,846

At 31 March 2025

16,452

6,072

36,621

59,145

DEPRECIATION

At 1 April 2024

-

2,601

16,363

18,964

Charge for year

-

521

5,065

5,586

At 31 March 2025

-

3,122

21,428

24,550

NET BOOK VALUE

At 31 March 2025

16,452

2,950

15,193

34,595

At 31 March 2024

16,452

3,471

11,412

31,335

6.

STOCKS

2025

2024

£

£

Stocks

23,022

15,358

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

15,635

89,516

The maximum balance outstanding of loans made to directors during the year was £89,516. Interest has been charged on the outstanding balance at a commercial rate. The loan has been repaid in full after the balance sheet date.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,556

5,556

Trade creditors

5,043

9,228

Corporation tax

23,700

21,580

Social security and other taxes

2,291

2,603

Accrued expenses

4,506

4,128

41,096

43,095

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,556

5,556

Bank loans - 2-5 years

16,666

16,666

Bank loans more 5 yr by instal

926

6,481

23,148

28,703

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

926

6,481

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs D Page.