REGISTERED NUMBER: 00817331 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

YORKSHIRE PROVINCIAL PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G F Winn

Mr F Drabble

SECRETARY:

Mr G F Winn

REGISTERED OFFICE:

411 Scalby Road

Newby

Scarborough

North Yorkshire

YO12 6UA

REGISTERED NUMBER:

00817331 (England and Wales)

FIXED ASSETS

Investment property

4

1,155,000

1,140,000

CURRENT ASSETS

Debtors

5

8,906

9,658

Investments

6

325,006

197,609

Cash at bank

309,183

423,354

643,095

630,621

CREDITORS

Amounts falling due within one year

7

76,908

55,982

NET CURRENT ASSETS

566,187

574,639

TOTAL ASSETS LESS CURRENT LIABILITIES

1,721,187

1,714,639

PROVISIONS FOR LIABILITIES

55,123

53,873

NET ASSETS

1,666,064

1,660,766

CAPITAL AND RESERVES

Called up share capital

8

30,802

31,102

Capital reserve

288,834

288,834

Fair value reserve

639,853

626,103

Retained earnings

706,575

714,727

SHAREHOLDERS' FUNDS

1,666,064

1,660,766

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 13 January 2026 and were signed on its behalf by:

Mr F Drabble - Director

1.	STATUTORY INFORMATION

Yorkshire Provincial Properties 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 as modified by the revaluation of certain assets.

Investment property

Freehold investment property has been revalued on a tenanted basis by the directors based on appropriate professional advice and the surplus arising has been credited to a fair value reserve.

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

1,140,000

Revaluations

15,000

At 30 September 2025

1,155,000

NET BOOK VALUE

At 30 September 2025

1,155,000

At 30 September 2024

1,140,000

The historical cost of investment properties is £460,024.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

8,906

9,658

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

325,006

197,609

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Rents received in advance

12,364

15,363

Trade creditors

275

4,140

Taxation and social security

22,262

35,129

Other creditors

42,007

1,350

76,908

55,982

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

123,208

Ordinary

25p

30,802

31,102

9.	CAPITAL COMMITMENTS

2025

2024

£

£

Contracted but not provided for in the

financial statements

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