Yorkshire Building Preservation Limited

Registered number

12742399

Filleted Accounts

31 July 2025

Yorkshire Building Preservation Limited
Registered number:		12742399
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		201,251			204,092

Current assets
Stocks		66,934			-
Debtors	4	36,351			107,174
Cash at bank and in hand		104,935			108,312
		208,220			215,486

Creditors: amounts falling due within one year	5	(79,984)			(54,107)

Net current assets			128,236			161,379

Total assets less current liabilities			329,487			365,471


Provisions for liabilities			(2,785)			(3,956)


Net assets			326,702			361,515

Capital and reserves
Called up share capital			2			2
Profit and loss account			326,700			361,513

Shareholder's funds			326,702			361,515

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R Waite
Director
Approved by the board on 24 April 2026

Yorkshire Building Preservation Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and Buildings			over 50 years
	Motor vehicles			over 5 years
	Computer equipment			over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Computer equipment		Land & buildings		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	3,803		192,110		23,675		219,588
	Additions	1,337		-		-		1,337
	At 31 July 2025	5,140		192,110		23,675		220,925

	Depreciation
	At 1 August 2024	2,324		3,842		9,330		15,496
	Charge for the year	1,285		(1,842)		4,735		4,178
	At 31 July 2025	3,609		2,000		14,065		19,674

	Net book value
	At 31 July 2025	1,531		190,110		9,610		201,251
	At 31 July 2024	1,479		188,268		14,345		204,092


4	Debtors					2025		2024
£							£

	Trade debtors					19,099		69,457
	Other debtors					17,252		37,717
						36,351		107,174


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					74,755		11,892
	Taxation and social security costs					4,728		36,253
	Other creditors					501		5,962
						79,984		54,107


6	Other information

	Yorkshire Building Preservation Limited is a private company limited by shares and incorporated in England. Its registered office is:
	68 King George Avenue
	Leeds
	LS27 8NL