REGISTERED NUMBER: 07128559 (England and Wales)

SIGNATURE HOMES (YORKSHIRE) LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

J Hewitt

Miss D J Pickering

SECRETARY:

REGISTERED OFFICE:

Whitby Court

Abbey Road

Shepley

Huddersfield

West Yorkshire

HD8 8EL

REGISTERED NUMBER:

07128559 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Property, plant and equipment

4

169,725

205,641

CURRENT ASSETS

Inventories

5

51,740

-

Debtors

6

359,192

595,873

Cash at bank

8,044

9,691

418,976

605,564

CREDITORS

Amounts falling due within one year

7

450,203

586,308

NET CURRENT (LIABILITIES)/ASSETS

(31,227

)

19,256

TOTAL ASSETS LESS CURRENT LIABILITIES

138,498

224,897

CREDITORS

Amounts falling due after more than one year

8

104,387

145,426

NET ASSETS

34,111

79,471

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

34,011

79,371

SHAREHOLDERS' FUNDS

34,111

79,471

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 27 August 2025 and were signed on its behalf by:

J Hewitt - Director

1.	STATUTORY INFORMATION

Signature Homes (Yorkshire) 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue 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

-

20% on cost

Tools & Equipment

-

25% on cost

Motor Vehicles

-

25% on cost

Computer Equipment

-

33% on cost

Stocks

Inventories 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 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.

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 2 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Tools &

Motor

Computer

Machinery

Equipment

Vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

193,020

12,062

169,679

1,992

376,753

Additions

31,311

108

-

-

31,419

Disposals

(59,000

)

-

-

-

(59,000

)

At 31 March 2025

165,331

12,170

169,679

1,992

349,172

DEPRECIATION

At 1 April 2024

137,777

8,748

22,600

1,987

171,112

Charge for year

18,152

1,847

42,419

-

62,418

Eliminated on disposal

(54,083

)

-

-

-

(54,083

)

At 31 March 2025

101,846

10,595

65,019

1,987

179,447

NET BOOK VALUE

At 31 March 2025

63,485

1,575

104,660

5

169,725

At 31 March 2024

55,243

3,314

147,079

5

205,641

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

Plant and

Motor

Machinery

Vehicles

Totals

£

£

£

COST

At 1 April 2024

193,020

167,279

360,299

Disposals

(59,000

)

-

(59,000

)

Transfer to ownership

(55,500

)

-

(55,500

)

At 31 March 2025

78,520

167,279

245,799

DEPRECIATION

At 1 April 2024

137,777

22,450

160,227

Charge for year

3,400

41,819

45,219

Eliminated on disposal

(54,083

)

-

(54,083

)

Transfer to ownership

(22,583

)

-

(22,583

)

At 31 March 2025

64,511

64,269

128,780

NET BOOK VALUE

At 31 March 2025

14,009

103,010

117,019

At 31 March 2024

55,243

144,829

200,072

5.	INVENTORIES

2025

2024

£

£

Stocks

51,740

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

1,920

Other debtors

359,192

593,953

359,192

595,873

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,846

7,653

Hire purchase contracts

33,194

53,317

Trade creditors

135,906

343,826

Taxation and social security

142,433

120,819

Other creditors

130,824

60,693

450,203

586,308

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,330

9,176

Hire purchase contracts

103,057

136,250

104,387

145,426

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

J Hewitt and Miss D J Pickering

Balance outstanding at start of year

94,406

233,160

Amounts advanced

83,324

94,406

Amounts repaid

(94,406

)

(233,160

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

83,324

94,406

11.	RELATED PARTY DISCLOSURES

During the year the company borrowed £38,228 (2024: £22,766) from Prestige Homes (Yorkshire) Ltd. At the year end £95,712 (2024: £57,484) remained outstanding.

During the year the company loaned £NIL (2024: £NIL) to Sackville Management Company Ltd. At the year end £15,000 (2024: £15,000) was outstanding.

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.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

27 August 2025