Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 false true 8 2024-07-01 Operating car park 10 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01779677 2024-07-01 2025-06-30 01779677 2023-07-01 2024-06-30 01779677 2025-06-30 01779677 2024-06-30 01779677 2023-07-01 01779677 1 2023-07-01 2024-06-30 01779677 d:Director2 2024-07-01 2025-06-30 01779677 e:FurnitureFittings 2024-07-01 2025-06-30 01779677 e:FurnitureFittings 2025-06-30 01779677 e:FurnitureFittings 2024-06-30 01779677 e:FurnitureFittings e:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01779677 e:CurrentFinancialInstruments 2025-06-30 01779677 e:CurrentFinancialInstruments 2024-06-30 01779677 e:Non-currentFinancialInstruments 2025-06-30 01779677 e:Non-currentFinancialInstruments 2024-06-30 01779677 e:CurrentFinancialInstruments e:WithinOneYear 2025-06-30 01779677 e:CurrentFinancialInstruments e:WithinOneYear 2024-06-30 01779677 e:Non-currentFinancialInstruments e:AfterOneYear 2025-06-30 01779677 e:Non-currentFinancialInstruments e:AfterOneYear 2024-06-30 01779677 e:ShareCapital 2024-07-01 2025-06-30 01779677 e:ShareCapital 2025-06-30 01779677 e:ShareCapital 2023-07-01 2024-06-30 01779677 e:ShareCapital 2024-06-30 01779677 e:ShareCapital 2023-07-01 01779677 e:RevaluationReserve 2023-07-01 2024-06-30 01779677 e:RevaluationReserve 2024-06-30 01779677 e:RevaluationReserve 2023-07-01 01779677 e:RevaluationReserve 8 2023-07-01 2024-06-30 01779677 e:OtherMiscellaneousReserve 2024-07-01 2025-06-30 01779677 e:OtherMiscellaneousReserve 2025-06-30 01779677 e:OtherMiscellaneousReserve 2023-07-01 2024-06-30 01779677 e:OtherMiscellaneousReserve 2024-06-30 01779677 e:OtherMiscellaneousReserve 2023-07-01 01779677 e:OtherMiscellaneousReserve 1 2023-07-01 2024-06-30 01779677 e:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 01779677 e:RetainedEarningsAccumulatedLosses 2025-06-30 01779677 e:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 01779677 e:RetainedEarningsAccumulatedLosses 2024-06-30 01779677 e:RetainedEarningsAccumulatedLosses 2023-07-01 01779677 e:RetainedEarningsAccumulatedLosses 1 2023-07-01 2024-06-30 01779677 d:FRS102 2024-07-01 2025-06-30 01779677 d:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 01779677 d:FullAccounts 2024-07-01 2025-06-30 01779677 d:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 01779677 2 2024-07-01 2025-06-30 01779677 6 2024-07-01 2025-06-30 01779677 e:ShareCapital 1 2023-07-01 2024-06-30 01779677 e:OtherDeferredTax 2025-06-30 01779677 e:OtherDeferredTax 2024-06-30 01779677 f:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Company Registration Number: 01779677 YORPARKS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
YORPARKS LIMITED REGISTERED NUMBER: 01779677 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 49,858 |  | 56,981
Investments | 5 |  | 8,044,160 |  | 8,409,160
|  |  | 8,094,018 |  | 8,466,141
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,568,947 |  | 1,197,680 |
Cash at bank and in hand | 7 | 106,630 |  | - |
|  | 1,675,577 |  | 1,197,680 |
Creditors: amounts falling due within one year | 8 | (1,507,351) |  | (1,210,999) |
Net current assets/(liabilities) |  |  | 168,226 |  | (13,319)
Total assets less current liabilities |  |  | 8,262,244 |  | 8,452,822
Creditors: amounts falling due after more than one year | 9 |  | (1,000,000) |  | (1,000,000)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (1,234,458) |  | (1,234,458) |
|  |  | (1,234,458) |  | (1,234,458)
Net assets |  |  | 6,027,786 |  | 6,218,364
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Other non distributable reserves | 11 |  | 7,013,105 |  | 7,013,105
Profit and loss account | 11 |  | (986,319) |  | (795,741)
|  |  | 6,027,786 |  | 6,218,364
Page 1
YORPARKS LIMITED REGISTERED NUMBER: 01779677 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 March 2026.
T J Morton
Director
The notes on pages 4 to 10 form part of these financial statements. Page 2
YORPARKS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025
| Called up share capital | Non-distributable reserves | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 July 2024 | 1,000 | 7,013,105 | (795,741) | 6,218,364
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (190,578) | (190,578)
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | (190,578) | (190,578)
Total transactions with owners | - | - | - | -
At 30 June 2025 | 1,000 | 7,013,105 | (986,319) | 6,027,786
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2024
| Called up share capital | Revaluation reserve | Non-distributable reserves | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 July 2023 | 1,000 | 7,586,561 | - | (847,735) | 6,739,826
Comprehensive income for the year |  |  |  |  |
Loss for the year | - | - | - | (521,462) | (521,462)
Transfer from investment property reserve | - | (7,586,561) | 7,586,561 | - | -
Other comprehensive income for the year | - | (7,586,561) | 7,586,561 | - | -
Total comprehensive income for the year | - | (7,586,561) | 7,586,561 | (521,462) | (521,462)
Transfer to/from profit and loss account | - | - | (573,456) | 573,456 | -
Total transactions with owners | - | - | (573,456) | 573,456 | -
At 30 June 2024 | 1,000 | - | 7,013,105 | (795,741) | 6,218,364
Page 3
YORPARKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Yorparks Limited is a private company limited by shares, incorporated in England under company number of 01779677. The Company's registered office is 3rd Floor Goodbard House, 15 Infirmary Street, Leeds, LS1 2JS. These financial statements have been presented in Pound Sterling as this is the currency of the primary economic environment in which the company operates. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The accounts have been prepared under the going concern concept, which is dependent upon the continued support of the directors and bank.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 4
YORPARKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 5
YORPARKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.9 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 10% Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.11 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 6
YORPARKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.12 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.13 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.14 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.15 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.16 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2024 - 10).
Page 7
YORPARKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 July 2024 | 71,227
| At 30 June 2025 | 71,227
| Depreciation |
| At 1 July 2024 | 14,246
| Charge for the year on owned assets | 7,123
| At 30 June 2025 | 21,369
| Net book value |
| At 30 June 2025 | 49,858
| At 30 June 2024 | 56,981
5. | Fixed asset investments
|  | Unlisted investments | Investment Property | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 July 2024 | 939,160 | 7,470,000 | 8,409,160
| Disposals | (365,000) | - | (365,000)
| At 30 June 2025 | 574,160 | 7,470,000 | 8,044,160
| The main investment property was valued at £7,200,000 on the 10th July 2024 by Knight Frank LLP.
Page 8
YORPARKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,417,842 | 1,079,621
| Prepayments and accrued income | 151,105 | 118,059
|  | 1,568,947 | 1,197,680
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 106,630 | -
| Less: bank overdrafts | - | (307,659)
|  | 106,630 | (307,659)
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 307,659
| Bank loans | 1,350,000 | 750,000
| Trade creditors | 7,645 | 32,209
| Other taxation and social security | 61,752 | 54,407
| Other creditors | - | 1,436
| Accruals and deferred income | 87,954 | 65,288
|  | 1,507,351 | 1,210,999
| The bank loans of £1,350,000 (2024 - £750,000) are secured by a fixed and floating charge over the assets of the company.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,000,000 | 1,000,000
|  | 1,000,000 | 1,000,000
| The bank loans of £1,000,000 (2024 - £1,000,000) are secured by a fixed and floating charge over the assets of the company.
Page 9
YORPARKS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (1,234,458)
| At end of year | (1,234,458)
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Deferred tax on revaluation | (1,234,458) | (1,234,458)
|  | (1,234,458) | (1,234,458)
11. | Reserves
Other non distributable reserves The reserve arises on the revaluation of the Company's leasehold property, and is a non distributable reserve.
12. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £42,748 (2024 - £906). An additional pension contribution was made on behalf of directors totalling £150,000 (2024 - £35,000).
13. | Related party transactions
| T Morton is a director of both Yorparks Limited and Yorplace Limited. At the year end, Yorplace Limited owed Yorparks Limited - £1,391,705 (2024 - £1,009,603). Interest for the year has been charged on this loan totalling £131,599. (2024 - £40,673). At the year end, T Morton was owed £1,436 by the company (2024 - £1,436). Interest for the year of NIL (2023 - NIL) has been charged on this loan. At the year end, S Morton owed the company £20,000 (2024 - NIL). Interest for the year of NIL (2024 - NIL) has been charged on this loan.
Page 10