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Company No: 12341271 (England and Wales)

# YORK CAR AND COMMERCIAL LTD

### Unaudited Financial Statements
For the financial year ended 30 November 2025
Pages for filing with the registrar

YORK CAR AND COMMERCIAL LTD

## Unaudited Financial Statements

For the financial year ended 30 November 2025

Contents

YORK CAR AND COMMERCIAL LTD

## COMPANY INFORMATION

For the financial year ended 30 November 2025
YORK CAR AND COMMERCIAL LTD

## COMPANY INFORMATION (continued)

For the financial year ended 30 November 2025

DIRECTORS | Matthew Alexander Cooper
| Sarah Jane Shackleton

REGISTERED OFFICE | Hull Road
| Dunnington
| York
| YO19 5LP
| United Kingdom

COMPANY NUMBER | 12341271 (England and Wales)

ACCOUNTANT | Morrell Middleton Auditors Ltd Chartered Certified Accountants
| Wellington House
| Aviator Court
| York
| YO30 4UZ

YORK CAR AND COMMERCIAL LTD

## BALANCE SHEET

As at 30 November 2025
YORK CAR AND COMMERCIAL LTD

## BALANCE SHEET (continued)

As at 30 November 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 176,919 |  | 173,225
|  | 176,919 |  | 173,225
Current assets |  |  |  |
Stocks | 4 | 504,245 |  | 472,828
Debtors | 5 | 68,581 |  | 49,597
Cash at bank and in hand | 6 | 38,517 |  | 73,845
|  | 611,343 |  | 596,270
Creditors: amounts falling due within one year | 7 | ( 599,448) |  | ( 552,976)
Net current assets |  | 11,895 |  | 43,294
Total assets less current liabilities |  | 188,814 |  | 216,519
Creditors: amounts falling due after more than one year | 8 | ( 20,177) |  | ( 58,167)
Net assets |  | 168,637 |  | 158,352
Capital and reserves |  |  |  |
Called-up share capital | 9 | 100 |  | 100
Profit and loss account |  | 168,537 |  | 158,252
Total shareholders' funds |  | 168,637 |  | 158,352

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of York Car and Commercial Ltd (registered number: 12341271) were approved and authorised for issue by the Board of Directors on 24 March 2026. They were signed on its behalf by:

Matthew Alexander Cooper Director |

YORK CAR AND COMMERCIAL LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025
YORK CAR AND COMMERCIAL LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

York Car and Commercial Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hull Road, Dunnington, York, YO19 5LP, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 20 % reducing balance
Vehicles | 5 years straight line
Office equipment | 20 % reducing balance
Computer equipment | 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 4 |  | 4

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 December 2024 | 1,400 |  | 171,736 |  | 1,612 |  | 1,019 |  | 175,767
Additions | 4,230 |  | 0 |  | 0 |  | 0 |  | 4,230
At 30 November 2025 | 5,630 |  | 171,736 |  | 1,612 |  | 1,019 |  | 179,997
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 December 2024 | 827 |  | 0 |  | 791 |  | 924 |  | 2,542
Charge for the financial year | 326 |  | 0 |  | 164 |  | 46 |  | 536
At 30 November 2025 | 1,153 |  | 0 |  | 955 |  | 970 |  | 3,078
Net book value |  |  |  |  |  |  |  |  |
At 30 November 2025 | 4,477 |  | 171,736 |  | 657 |  | 49 |  | 176,919
At 30 November 2024 | 573 |  | 171,736 |  | 821 |  | 95 |  | 173,225

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 504,245 |  | 472,828

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 62,967 |  | 29,972
Corporation tax | 0 |  | 19,302
Other debtors | 5,614 |  | 323
| 68,581 |  | 49,597

#### 6. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 38,517 |  | 73,845

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 5,550 |  | 12,372
Trade creditors | 87,095 |  | 111,787
Amounts owed to Group undertakings | 1,552 |  | 1,552
Taxation and social security | 56,814 |  | 21,416
Obligations under finance leases and hire purchase contracts | 0 |  | 2,016
Other creditors | 448,437 |  | 403,833
| 599,448 |  | 552,976

#### 8. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 20,177 |  | 25,727
Other creditors | 0 |  | 32,440
| 20,177 |  | 58,167

There are no amounts included above in respect of which any security has been given by the small entity.

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100