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COMPANY REGISTRATION NUMBER: 1922263

WEST YORKSHIRE FABRICS LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 June 2025

WEST YORKSHIRE FABRICS LTD

STATEMENT OF FINANCIAL POSITION

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 210,540 |  | 200,157

CURRENT ASSETS

Stocks | 62,540 |  | 59,368 |
Debtors | 6 | 290,296 |  | 310,638 |
Cash at bank and in hand | 255,094 |  | 105,408 |
| --------- |  | --------- |
| 607,930 |  | 475,414 |

CREDITORS: amounts falling due within one year | 7 | ( 210,184) |  | ( 112,061) |
| --------- |  | --------- |
NET CURRENT ASSETS |  | 397,746 |  | 363,353
|  | --------- |  | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 608,286 |  | 563,510

PROVISIONS

Taxation including deferred tax |  | ( 5,339) |  | ( 2,743)
|  | --------- |  | ---------
NET ASSETS |  | 602,947 |  | 560,767
|  | --------- |  | ---------

CAPITAL AND RESERVES

Called up share capital |  | 100 |  | 100
Profit and loss account |  | 602,847 |  | 560,667
|  | --------- |  | ---------
SHAREHOLDERS FUNDS |  | 602,947 |  | 560,767
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

WEST YORKSHIRE FABRICS LTD

STATEMENT OF FINANCIAL POSITION (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 25 March 2026 , and are signed on behalf of the board by:

N J Stroud |
Director |

Company registration number: 1922263

WEST YORKSHIRE FABRICS LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 23 Park Lane Mews, Leeds, West Yorkshire, LS17 8SN.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover comprises revenue recognised by the company in respect of goods supplied, exclusive of Value Added Tax.
Income tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Computer Equipment | - | 33% straight line
| Fixtures and Fittings | - | 15% reducing balance

Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its open market value at each reporting date and any changes in value are recognised in the Statement of Income and Retained Earnings.
Stocks
Stock is valued at the lower of cost and net realisable value.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. 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 before operating profit.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).
5. TANGIBLE ASSETS

| Investment Property | Plant and machinery | Fixtures and fittings | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 July 2024 | 188,277 | 20,913 | 26,822 | 236,012
Additions | – | 990 | 13,166 | 14,156
| --------- | -------- | -------- | ---------
At 30 June 2025 | 188,277 | 21,903 | 39,988 | 250,168
| --------- | -------- | -------- | ---------
Depreciation |  |  |  |
At 1 July 2024 | – | 19,307 | 16,548 | 35,855
Charge for the year | – | 1,275 | 2,498 | 3,773
| --------- | -------- | -------- | ---------
At 30 June 2025 | – | 20,582 | 19,046 | 39,628
| --------- | -------- | -------- | ---------
Carrying amount |  |  |  |
At 30 June 2025 | 188,277 | 1,321 | 20,942 | 210,540
| --------- | -------- | -------- | ---------
At 30 June 2024 | 188,277 | 1,606 | 10,274 | 200,157
| --------- | -------- | -------- | ---------

The investment properties have been valued on an open market basis by the director as at 30 June 2025.
6. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 50,358 | 65,404
Other debtors | 239,938 | 245,234
| --------- | ---------
| 290,296 | 310,638
| --------- | ---------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 57,093 | 45,219
Corporation tax | 32,916 | 29,539
Social security and other taxes | 4,065 | 1,649
Other creditors | 56,890 | 983
Other creditors | 59,220 | 34,671
| --------- | ---------
| 210,184 | 112,061
| --------- | ---------