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Registration number: 06552632

PSS (Yorkshire) Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

PSS (Yorkshire) Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

PSS (Yorkshire) Ltd

Company Information

Director | Keith Hodgkinson

Registered office | Midfields Welton Low Road Elloughton Brough East Yorkshire HU15 1SG

Accountants | Paul Bloor 8 Brough Road South Cave Brough East Yorkshire HU15 2BX

PSS (Yorkshire) Ltd

(Registration number: 06552632)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 403 | 486
Current assets |  |  |
Cash at bank and in hand |  | 13,297 | 1,865
Creditors: Amounts falling due within one year | 5 | (12,559) | (10,177)
Net current assets/(liabilities) |  | 738 | (8,312)
Total assets less current liabilities |  | 1,141 | (7,826)
Provisions for liabilities |  | (947) | (947)
Net assets/(liabilities) |  | 194 | (8,773)
Capital and reserves |  |  |
Called up share capital | 6 | 2 | 2
Retained earnings |  | 192 | (8,775)
Shareholders' funds/(deficit) |  | 194 | (8,773)

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 479A of the Companies Act 2006 relating to subsidiary companies.

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 January 2026

......................................... Keith Hodgkinson Director

PSS (Yorkshire) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Midfields
Welton Low Road
Elloughton
Brough
East Yorkshire
HU15 1SG
England

These financial statements were authorised for issue by the director on 28 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

PSS (Yorkshire) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Machinery | 15% reducing balance
Computer Equipment | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

PSS (Yorkshire) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 September 2024 | 4,774 | 3,433 | 8,207
At 31 August 2025 | 4,774 | 3,433 | 8,207
Depreciation
At 1 September 2024 | 4,392 | 3,329 | 7,721
Charge for the year | 57 | 26 | 83
At 31 August 2025 | 4,449 | 3,355 | 7,804
Carrying amount
At 31 August 2025 | 325 | 78 | 403
At 31 August 2024 | 382 | 104 | 486

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 125 | -
Accruals and deferred income | 919 | 600
Other creditors | 11,515 | 9,577
| 12,559 | 10,177

6 | Share capital

7 | Related party transactions

PSS (Yorkshire) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 14,883 | 13,830