Yorkco 99 Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02821900

YORKCO 99 LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 July 2025

YORKCO 99 LIMITED

STATEMENT OF FINANCIAL POSITION

31 July 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Intangible assets	5	1	1
Tangible assets	6	14,815	16,069
		---------	---------
		14,816	16,070

CURRENT ASSETS

Stocks	3,235	3,190
Cash at bank and in hand	1,994	1,077
	-------	-------
	5,229	4,267

CREDITORS: amounts falling due within one year	7	13,185		12,352
		---------		---------
NET CURRENT LIABILITIES			7,956		8,085
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			6,860		7,985

PROVISIONS

Taxation including deferred tax	8	675	825
		-------	-------
NET ASSETS		6,185	7,160
		-------	-------

YORKCO 99 LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 July 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	10	100	100
Profit and loss account		6,085	7,060
		-------	-------
SHAREHOLDERS FUNDS		6,185	7,160
		-------	-------

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 31 July 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 April 2026 , and are signed on behalf of the board by:

H Baharvand

Director

Company registration number: 02821900

YORKCO 99 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 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 162 Robertown Lane, Robertown, Liversedge, Wakefield, WF15 7LQ.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.

Revenue recognition

Turnover is the amount derived from ordinary activities, and stated after trade discounts, other sales taxes and net of VAT.

Current and deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	fully amortised

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated 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:

Freehold property	-	2% straight line
Fixtures and fittings	-	15% reducing balance
Equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 10 (2024: 11 ).

5. INTANGIBLE ASSETS

	Goodwill
	£
Cost
At 1 August 2024 and 31 July 2025	14,000
	---------
Amortisation
At 1 August 2024 and 31 July 2025	13,999
	---------
Carrying amount
At 31 July 2025	1
	---------
At 31 July 2024	1
	---------

6. TANGIBLE ASSETS

	Land and buildings	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 August 2024 and 31 July 2025	31,237	25,715	1,128	58,080
	---------	---------	-------	---------
Depreciation
At 1 August 2024	19,362	21,522	1,127	42,011
Charge for the year	625	629	–	1,254
	---------	---------	-------	---------
At 31 July 2025	19,987	22,151	1,127	43,265
	---------	---------	-------	---------
Carrying amount
At 31 July 2025	11,250	3,564	1	14,815
	---------	---------	-------	---------
At 31 July 2024	11,875	4,193	1	16,069
	---------	---------	-------	---------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	536
Accruals and deferred income	4,969	6,833
Corporation tax	192	129
Social security and other taxes	6,690	4,678
Director loan accounts	1,334	155
Other creditors	–	21
	---------	---------
	13,185	12,352
	---------	---------

8. PROVISIONS

	Deferred tax (note 9)
	£
At 1 August 2024	825
Charge against provision	( 150)
	----
At 31 July 2025	675
	----

9. DEFERRED TAX

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 8)	675	825
	----	----

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	675	825
	----	----

10. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors loan account was in credit throughout the year. The loan is repayable on demand and no interest is charged.