S Yorke Limited - Filleted accounts

Registered number

SC692870

S Yorke Limited

Filleted Accounts

31 July 2025

S Yorke Limited
Registered number:		SC692870
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		50,000			75,000
Tangible assets	4		55,127			71,394
			105,127			146,394

Current assets
Stocks		19,171			19,171
Debtors	5	288,553			78,901
Cash at bank and in hand		83,575			134,785
		391,299			232,857

Creditors: amounts falling due within one year	6	(333,538)			(299,061)

Net current assets/(liabilities)			57,761			(66,204)

Net assets			162,888			80,190

Capital and reserves
Called up share capital			2			2
Profit and loss account			162,886			80,188

Shareholders' funds			162,888			80,190

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




S Yorke
Director
Approved by the board on 29 April 2026

S Yorke 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:

	Fixtures, fittings, tools and equipment	over 5 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number
	Average number of persons employed by the company			12		12

3	Intangible fixed assets					£

	Cost
	At 1 August 2024					100,000
	At 31 July 2025					100,000

	Amortisation
	At 1 August 2024					25,000
	Provided during the year					25,000
	At 31 July 2025					50,000

	Net book value
	At 31 July 2025					50,000
	At 31 July 2024					75,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 4 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 August 2024	47,674		57,504		105,178
	At 31 July 2025	47,674		57,504		105,178

	Depreciation
	At 1 August 2024	9,534		24,250		33,784
	Charge for the year	4,767		11,500		16,267
	At 31 July 2025	14,301		35,750		50,051

	Net book value
	At 31 July 2025	33,373		21,754		55,127
	At 31 July 2024	38,140		33,254		71,394


5	Debtors			2025		2024
£					£

	Other debtors			288,553		78,901


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

	Trade creditors			67,533		32,533
	Taxation and social security costs			99,987		104,638
	Other creditors			166,018		161,890
				333,538		299,061