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REGISTERED NUMBER: 01181030 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

THE YORKSHIRE TILE COMPANY LIMITED

THE YORKSHIRE TILE COMPANY LIMITED (REGISTERED NUMBER: 01181030)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

THE YORKSHIRE TILE COMPANY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr S Firth

| Mrs S A Firth

| Mrs H Wild

| Mr M J Webster

| Mr R Firth

| Mr C M Wild

| SECRETARY: | Mr M J Webster

| REGISTERED OFFICE: | Hill Street/Bramall Lane

| Sheffield

| South Yorkshire

| S2 4SP

| REGISTERED NUMBER: | 01181030 (England and Wales)

| ACCOUNTANTS: | Marriott Gibbs Rees Wallis Limited

| Chartered Certified Accountants

| First Floor

| Unit 4, Broadfield Court

| Sheffield

| South Yorkshire

| S8 0XF

THE YORKSHIRE TILE COMPANY LIMITED (REGISTERED NUMBER: 01181030)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 227,417 |  | 242,326 |  |

Investments | 5 | 840 |  | 840 |  |

Investment property | 6 | 135,980 |  | 135,980 |  |

364,237 |  | 379,146 |  |

CURRENT ASSETS

Stocks | 745,727 |  | 626,979 |  |

Debtors | 7 | 594,135 |  | 471,731 |  |

Cash in hand | - |  | 2,015 |  |

1,339,862 |  | 1,100,725 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,356,956 |  | 1,103,414 |  |

NET CURRENT LIABILITIES | (17,094 | ) | (2,689 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 347,143 |  | 376,457 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (32,450 | ) | (107,952 | ) |

PROVISIONS FOR LIABILITIES | (34,800 | ) | (41,900 | ) |

NET ASSETS | 279,893 |  | 226,605 |  |

THE YORKSHIRE TILE COMPANY LIMITED (REGISTERED NUMBER: 01181030)

BALANCE SHEET - continued

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 170 |  | 170 |  |

Share premium | 12 | 7,304 |  | 7,304 |  |

Capital redemption reserve | 12 | 19,830 |  | 19,830 |  |

Fair value reserve | 12 | 8,518 |  | 8,518 |  |

Retained earnings | 12 | 244,071 |  | 190,783 |  |

279,893 |  | 226,605 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 February 2026 and were signed on its behalf by:

Mr S Firth - Director

THE YORKSHIRE TILE COMPANY LIMITED (REGISTERED NUMBER: 01181030)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| The Yorkshire Tile Company 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| The directors have made key assumptions in the determination of the fair value of investment property in respect of the state of the property market in the location where the property is situated and in respect of the range of reasonable fair value estimates of the asset. The valuation of the property at the reporting date is stated in notes to the accounts.

| Turnover

| Turnover 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.

| Fixtures, tools and equipment | - | 50% on cost, 33% on cost and 20% on cost

| Motor vehicles | - | 15% on cost

| Investment property

| Investment property is shown at fair value at each reporting date with changes in fair value recognised in profit or loss.

| 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 Profit and Loss Account, 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.

THE YORKSHIRE TILE COMPANY LIMITED (REGISTERED NUMBER: 01181030)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Leases

| 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.

| 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 28 (2024 - 26 ) .

THE YORKSHIRE TILE COMPANY LIMITED (REGISTERED NUMBER: 01181030)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures, |

| tools and |  | Motor |

| equipment |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 297,290 |  | 410,140 |  | 707,430 |  |

| Additions | 34,816 |  | 56,667 |  | 91,483 |  |

| Disposals | - |  | (29,375 | ) | (29,375 | ) |

| At 31 December 2025 | 332,106 |  | 437,432 |  | 769,538 |  |

| DEPRECIATION

| At 1 January 2025 | 268,780 |  | 196,324 |  | 465,104 |  |

| Charge for year | 16,532 |  | 76,105 |  | 92,637 |  |

| Eliminated on disposal | - |  | (15,620 | ) | (15,620 | ) |

| At 31 December 2025 | 285,312 |  | 256,809 |  | 542,121 |  |

| NET BOOK VALUE

| At 31 December 2025 | 46,794 |  | 180,623 |  | 227,417 |  |

| At 31 December 2024 | 28,510 |  | 213,816 |  | 242,326 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investment

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 840 |  |

| NET BOOK VALUE

| At 31 December 2025 | 840 |  |

| At 31 December 2024 | 840 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 135,980 |  |

| NET BOOK VALUE

| At 31 December 2025 | 135,980 |  |

| At 31 December 2024 | 135,980 |  |

THE YORKSHIRE TILE COMPANY LIMITED (REGISTERED NUMBER: 01181030)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | INVESTMENT PROPERTY - continued

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2020 | 534 |  |

| Valuation in 2021 | 4,000 |  |

| Valuation in 2024 | 5,980 |  |

| Cost | 125,466 |  |

135,980 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 125,466 |  | 125,466 |  |

| The investment property was valued at the balance sheet date by the directors of the company who are not professionally qualified valuers. The fair value has been determined by reference to market factors including evidence of transaction prices for similar property in the location where the property is situated.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 548,151 |  | 423,140 |  |

| Other debtors | 45,984 |  | 48,591 |  |

594,135 |  | 471,731 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 171,344 |  | 352,840 |  |

| Hire purchase contracts and finance leases (see note 10) | 52,168 |  | 26,437 |  |

| Trade creditors | 640,456 |  | 511,457 |  |

| Corporation tax | 23,768 |  | - |  |

| Other taxes and social security | 28,239 |  | 140,410 |  |

| VAT | 144,366 |  | - |  |

| Other creditors | 9,115 |  | 63,730 |  |

| Directors' current accounts | 287,500 |  | 8,540 |  |

1,356,956 |  | 1,103,414 |  |

THE YORKSHIRE TILE COMPANY LIMITED (REGISTERED NUMBER: 01181030)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 23,334 |  |

| Hire purchase contracts and finance leases (see note 10) | 32,450 |  | 84,618 |  |

32,450 |  | 107,952 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase contracts |  | Finance leases |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Gross obligations repayable:

| Within one year | 48,900 |  | 25,842 |  | 8,029 |  | 8,029 |  |

| Between one and five years | 21,063 |  | 69,963 |  | 12,590 |  | 20,620 |  |

69,963 |  | 95,805 |  | 20,619 |  | 28,649 |  |

| Finance charges repayable:

| Within one year | 3,207 |  | 5,276 |  | 1,554 |  | 2,158 |  |

| Between one and five years | 670 |  | 3,877 |  | 533 |  | 2,088 |  |

3,877 |  | 9,153 |  | 2,087 |  | 4,246 |  |

| Net obligations repayable:

| Within one year | 45,693 |  | 20,566 |  | 6,475 |  | 5,871 |  |

| Between one and five years | 20,393 |  | 66,086 |  | 12,057 |  | 18,532 |  |

66,086 |  | 86,652 |  | 18,532 |  | 24,403 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 168,538 |  | 135,913 |  |

| Between one and five years | 627,157 |  | 493,712 |  |

| In more than five years | 402,172 |  | 404,047 |  |

1,197,867 |  | 1,033,672 |  |

THE YORKSHIRE TILE COMPANY LIMITED (REGISTERED NUMBER: 01181030)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | 171,344 |  | 282,840 |  |

| Bank loans | - |  | 93,334 |  |

| Hire purchase contracts and finance leases | 84,618 |  | 111,055 |  |

255,962 |  | 487,229 |  |

| The bank overdraft and bank loan are secured by fixed and floating charges over the company's assets.

| Obligations under finance leases and hire purchase contracts are secured on the assets to which they relate.

12. | RESERVES

| Capital |  | Fair |

| Retained |  | Share |  | redemption |  | value |

| earnings |  | premium |  | reserve |  | reserve |  | Totals

£ | £ | £ | £ | £ |

| At 1 January 2025 | 190,783 |  | 7,304 |  | 19,830 |  | 8,518 |  | 226,435 |  |

| Profit for the year | 71,288 |  | 71,288 |  |

| Dividends | (18,000 | ) | (18,000 | ) |

| At 31 December 2025 | 244,071 |  | 7,304 |  | 19,830 |  | 8,518 |  | 279,723 |  |