1 June 2024 false No description of principal activity Taxfiler 2024.6 00297910 business:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 00297910 2024-05-31 00297910 2024-06-01 2025-05-31 00297910 business:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 00297910 business:FilletedAccounts 2024-06-01 2025-05-31 00297910 2025-05-31 00297910 business:Director1 2024-06-01 2025-05-31 00297910 business:RegisteredOffice 2024-06-01 2025-05-31 00297910 2024-05-31 00297910 core:WithinOneYear 2025-05-31 00297910 core:WithinOneYear 2024-05-31 00297910 core:ShareCapital core:PreviouslyStatedAmount 2025-05-31 00297910 core:ShareCapital core:PreviouslyStatedAmount 2024-05-31 00297910 core:SharePremium core:PreviouslyStatedAmount 2025-05-31 00297910 core:SharePremium core:PreviouslyStatedAmount 2024-05-31 00297910 core:RevaluationReserve core:PreviouslyStatedAmount 2025-05-31 00297910 core:RevaluationReserve core:PreviouslyStatedAmount 2024-05-31 00297910 core:CapitalRedemptionReserve core:PreviouslyStatedAmount 2025-05-31 00297910 core:CapitalRedemptionReserve core:PreviouslyStatedAmount 2024-05-31 00297910 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-05-31 00297910 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-05-31 00297910 core:PreviouslyStatedAmount 2025-05-31 00297910 core:PreviouslyStatedAmount 2024-05-31 00297910 business:SmallEntities 2024-06-01 2025-05-31 00297910 countries:EnglandWales 2024-06-01 2025-05-31 00297910 core:PlantMachinery 2024-06-01 2025-05-31 00297910 core:MotorVehicles 2024-06-01 2025-05-31 00297910 core:PlantMachinery 2024-05-31 00297910 core:MotorVehicles 2024-05-31 00297910 core:PlantMachinery 2025-05-31 00297910 core:MotorVehicles 2025-05-31 00297910 core:AdditionsToInvestments 2025-05-31 00297910 core:RevaluationsIncreaseDecreaseInInvestments 2025-05-31 00297910 core:DisposalsRepaymentsInvestments 2025-05-31 00297910 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure
Company Registration No. 00297910 (England and Wales)
Airedale Investment Limited Unaudited accounts for the year ended 31 May 2025
Airedale Investment Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Airedale Investment Limited Company Information for the year ended 31 May 2025
Director
J Bell
Company Number
00297910 (England and Wales)
Registered Office
11 Dallam Road Shipley Bradford BD18 4NH
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
- 3 -
Airedale Investment Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
19,989
24,838
Investment property
5
434,345
434,345
Investments
6
303,439
345,658
757,773
804,841
Current assets
Cash at bank and in hand
14,467
5,710
Creditors: amounts falling due within one year
7
(7,393)
(5,808)
Net current assets/(liabilities)
7,074
(98)
Net assets
764,847
804,743
Capital and reserves
Called up share capital
199
199
Share premium
299,815
299,815
Revaluation reserve
181,477
181,477
Capital redemption reserve
18,030
18,030
Profit and loss account
265,326
305,222
Shareholders' funds
764,847
804,743
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 February 2026 and were signed on its behalf by
J Bell Director Company Registration No. 00297910
- 4 -
Airedale Investment Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Airedale Investment Limited is a private company, limited by shares, registered in England and Wales, registration number 00297910. The registered office is 11 Dallam Road, Shipley, Bradford, BD18 4NH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on cost
Motor vehicles
25% reducing balance
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Airedale Investment Limited Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2024
7,922
31,945
39,867
Additions
2,681
-
2,681
At 31 May 2025
10,603
31,945
42,548
Depreciation
At 1 June 2024
7,043
7,986
15,029
Charge for the year
1,540
5,990
7,530
At 31 May 2025
8,583
13,976
22,559
Net book value
At 31 May 2025
2,020
17,969
19,989
At 31 May 2024
879
23,959
24,838
5
Investment property
2025
£
Fair value at 1 June 2024
434,345
At 31 May 2025
434,345
6
Investments
Other investments
£
Valuation at 1 June 2024
345,658
Additions
111,279
Fair value adjustments
14,611
Disposals
(168,109)
Valuation at 31 May 2025
303,439
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
3,254
-
Other creditors
845
845
Loans from directors
474
543
Accruals
2,820
4,420
7,393
5,808
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -