REGISTERED NUMBER: 04698949 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025

FOR

YORVALE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

I Buxton

Mrs L A Buxton

J Buxton

Miss S Buxton

SECRETARY:

Mrs L A Buxton

REGISTERED OFFICE:

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

REGISTERED NUMBER:

04698949 (England and Wales)

ACCOUNTANTS:

CGA

Chartered Certified Accountants

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

548,849

593,634

548,849

593,634

CURRENT ASSETS

Stocks

340,453

467,904

Debtors

6

1,102,459

878,173

Cash at bank and in hand

1,347,069

1,599,640

2,789,981

2,945,717

CREDITORS

Amounts falling due within one year

7

446,919

459,960

NET CURRENT ASSETS

2,343,062

2,485,757

TOTAL ASSETS LESS CURRENT LIABILITIES

2,891,911

3,079,391

PROVISIONS FOR LIABILITIES

74,567

85,305

NET ASSETS

2,817,344

2,994,086

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,817,244

2,993,986

SHAREHOLDERS' FUNDS

2,817,344

2,994,086

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 12th January 2026 and were signed on its behalf by:

I Buxton - Director

Mrs L A Buxton - Director

1.	STATUTORY INFORMATION

Yorvale 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 and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Revenue is recognised once the products have been delivered to the customer and when it is virtually certain that payment will be received.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been amortised evenly over its estimated useful life of twenty years, and is now fully amortised. As at the transition date for Financial Reporting Standard 102, the estimated useful life of Goodwill was 8 years.

Tangible fixed assets

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

Building alterations

-

10% on reducing balance

Cold room & equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 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.

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 16 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2024

and 30th April 2025

130,026

AMORTISATION

At 1st May 2024

and 30th April 2025

130,026

NET BOOK VALUE

At 30th April 2025

-

At 30th April 2024

-

5.	TANGIBLE FIXED ASSETS

Building

Cold room

Motor

Computer

alterations

& equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st May 2024

382,373

1,194,170

81,635

19,780

1,677,958

Additions

-

57,701

-

873

58,574

Disposals

-

(45,450

)

-

-

(45,450

)

At 30th April 2025

382,373

1,206,421

81,635

20,653

1,691,082

DEPRECIATION

At 1st May 2024

237,474

756,190

72,909

17,751

1,084,324

Charge for year

14,490

72,494

2,182

1,808

90,974

Eliminated on disposal

-

(33,065

)

-

-

(33,065

)

At 30th April 2025

251,964

795,619

75,091

19,559

1,142,233

NET BOOK VALUE

At 30th April 2025

130,409

410,802

6,544

1,094

548,849

At 30th April 2024

144,899

437,980

8,726

2,029

593,634

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

508,168

296,054

Other debtors

594,291

582,119

1,102,459

878,173

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

212,420

162,748

Taxation and social security

108,784

181,937

Other creditors

125,715

115,275

446,919

459,960

8.	SECURED DEBTS

A debenture is held by National Westminster Bank Plc, created 30th May 2003 and registered 5th June 2003.

A fixed and floating charge over the undertaking and all property and assets present and future including goodwill bookdebts uncalled capital buildings fixtures fixed plant and machinery.

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £62,472 (2024 - £25,722) to members of key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.

Renovate and Revive Limited

During the year under review, amounts totalling £105,000 (2024 - £535,000) was loaned to the above company and £100,000 (2024 - £nil) was repaid. The company has a director in common with the above company. The balance at the year end was £540,000 (2024 - £535,000). No interest has been charged in respect of this loan which is repayable on demand and is presented within debtors due within one year.