REGISTERED NUMBER: 04591973 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

YEOMAN (BERWICK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J E Y Cromarty

SECRETARY:

Mrs E Cromarty

REGISTERED OFFICE:

Suite 6 5 Kings Mount

Ramparts Business Park

Berwick Upon Tweed

Northumberland

TD15 1TQ

REGISTERED NUMBER:

04591973 (England and Wales)

ACCOUNTANTS:

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

FIXED ASSETS

Tangible assets

4

325,618

313,725

CURRENT ASSETS

Debtors

5

1,125

9,537

CREDITORS

Amounts falling due within one year

6

139,183

133,911

NET CURRENT LIABILITIES

(138,058

)

(124,374

)

TOTAL ASSETS LESS CURRENT LIABILITIES

187,560

189,351

CREDITORS

Amounts falling due after more than one year

7

121,517

124,410

NET ASSETS

66,043

64,941

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

65,943

64,841

66,043

64,941

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 director acknowledges his 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 director and authorised for issue on 23 December 2025 and were signed by:

J E Y Cromarty - Director

1.	STATUTORY INFORMATION

Yeoman (Berwick) 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

349,526

44,361

27,390

421,277

Additions

19,155

-

1,082

20,237

At 31 March 2025

368,681

44,361

28,472

441,514

DEPRECIATION

At 1 April 2024

40,680

43,167

23,705

107,552

Charge for year

6,361

646

1,337

8,344

At 31 March 2025

47,041

43,813

25,042

115,896

NET BOOK VALUE

At 31 March 2025

321,640

548

3,430

325,618

At 31 March 2024

308,846

1,194

3,685

313,725

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

918

4,978

Other debtors

207

4,559

1,125

9,537

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,234

1,740

Trade creditors

5,651

6,061

Amounts owed to associates

112,768

115,294

Taxation and social security

1,024

-

Other creditors

15,506

10,816

139,183

133,911

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

121,517

124,410