Company No: 12385705 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Catherine Ross
	Wayne Anthony Sowden

REGISTERED OFFICE	Busby Stoop Garage
	Busby Stoop
	Thirsk
	YO7 4EQ
	United Kingdom

COMPANY NUMBER

12385705 (England and Wales)

ACCOUNTANT	Morrell Middleton Auditors Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	4,596		5,063
Tangible assets	4	0		40
		4,596		5,103
Current assets
Debtors	5	30,801		31,278
Cash at bank and in hand	6	5,298		12,322
		36,099		43,600
Creditors: amounts falling due within one year	7	( 77,825)		( 78,401)
Net current liabilities		(41,726)		(34,801)
Total assets less current liabilities		(37,130)		(29,698)
Creditors: amounts falling due after more than one year	8	( 23,876)		( 29,386)
Net liabilities		( 61,006)		( 59,084)
Capital and reserves
Called-up share capital	9	1,000		1,000
Profit and loss account		( 62,006 )		( 60,084 )
Total shareholders' deficit		( 61,006)		( 59,084)

For the financial year ending 31 March 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of 442 York Ltd (registered number: 12385705) were approved and authorised for issue by the Board of Directors on 28 November 2025. They were signed on its behalf by:

Wayne Anthony Sowden Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

442 York Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Busby Stoop Garage, Busby Stoop, Thirsk, YO7 4EQ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

These financial statements are prepared on the going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future. However, the directors are aware of certain material uncertainties which may cause doubt on the company's ability to continue as a going concern. [Disclose uncertainties]

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

15 years straight line

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 April 2024	7,000		7,000
At 31 March 2025	7,000		7,000
Accumulated amortisation
At 01 April 2024	1,937		1,937
Charge for the financial year	467		467
At 31 March 2025	2,404		2,404
Net book value
At 31 March 2025	4,596		4,596
At 31 March 2024	5,063		5,063

4. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 April 2024	1,182		1,182
At 31 March 2025	1,182		1,182
Accumulated depreciation
At 01 April 2024	1,142		1,142
Charge for the financial year	40		40
At 31 March 2025	1,182		1,182
Net book value
At 31 March 2025	0		0
At 31 March 2024	40		40

5. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	12,801		12,801
Amounts owed by associates	18,000		18,000
VAT recoverable	0		477
	30,801		31,278

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	5,298		12,322

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	5,510		5,510
Other taxation and social security	7		0
Other creditors	72,308		72,891
	77,825		78,401

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	23,876		29,386

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000