Design House (Yorkshire) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10178620

DESIGN HOUSE (YORKSHIRE) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

27 March 2025

DESIGN HOUSE (YORKSHIRE) LIMITED

STATEMENT OF FINANCIAL POSITION

27 March 2025

	27 Mar 25		29 Mar 24
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		–		16,957

CURRENT ASSETS

Stocks		–	45,000
Debtors	6	253,248	3,326
Cash at bank and in hand		438	184
		---------	--------
		253,686	48,510

CREDITORS: amounts falling due within one year	7	114,073		121,917
		---------		---------
NET CURRENT ASSETS/(LIABILITIES)			139,613		( 73,407)
			---------		--------
TOTAL ASSETS LESS CURRENT LIABILITIES			139,613		( 56,450)

CREDITORS: amounts falling due after more than one year	8	406,466	346,244
		---------	---------
NET LIABILITIES		( 266,853)	( 402,694)
		---------	---------

CAPITAL AND RESERVES

Called up share capital	200	200
Profit and loss account	( 267,053)	( 402,894)
	---------	---------
SHAREHOLDERS DEFICIT	( 266,853)	( 402,694)
	---------	---------

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 period ending 27 March 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 period in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

DESIGN HOUSE (YORKSHIRE) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

27 March 2025

These financial statements were approved by the board of directors and authorised for issue on 12 May 2026 , and are signed on behalf of the board by:

D Ingham
Director

Company registration number: 10178620

DESIGN HOUSE (YORKSHIRE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 30 MARCH 2024 TO 27 MARCH 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 20-22 Bridge End, Leeds, LS1 4DJ.

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.

Going concern

The director considers the going concern basis of accounting to be appropriate as they have confirmed their ongoing financial support to the company

Revenue recognition

Turnover comprises revenue recognised by the company in respect of goods and services supplied, exclusive of Value Added Tax.

Income 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.

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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Long leasehold property	-	No depreciation charged.
Fixtures and fittings	-	10% straight line
Motor vehicles	-	25% 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.

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 period amounted to Nil (2024: 10 ).

5. TANGIBLE ASSETS

	Long leasehold property	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 30 March 2024	27,000	68,378	18,950	11,186	125,514
Disposals	( 27,000)	( 68,378)	( 18,950)	( 11,186)	( 125,514)
	--------	--------	--------	--------	---------
At 27 March 2025	–	–	–	–	–
	--------	--------	--------	--------	---------
Depreciation
At 30 March 2024	27,000	54,592	15,858	11,107	108,557
Charge for the period	–	2,304	383	79	2,766
Disposals	( 27,000)	( 56,896)	( 16,241)	( 11,186)	( 111,323)
	--------	--------	--------	--------	---------
At 27 March 2025	–	–	–	–	–
	--------	--------	--------	--------	---------
Carrying amount
At 27 March 2025	–	–	–	–	–
	--------	--------	--------	--------	---------
At 29 March 2024	–	13,786	3,092	79	16,957
	--------	--------	--------	--------	---------

6. DEBTORS

	27 Mar 25	29 Mar 24
	£	£
Trade debtors	252,000	–
Other debtors	1,248	3,326
	---------	-------
	253,248	3,326
	---------	-------

7. CREDITORS: amounts falling due within one year

	27 Mar 25	29 Mar 24
	£	£
Trade creditors	40,406	80,487
Social security and other taxes	58,399	13,292
Other creditors	15,268	28,138
	---------	---------
	114,073	121,917
	---------	---------

8. CREDITORS: amounts falling due after more than one year

	27 Mar 25	29 Mar 24
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	406,466	346,244
	---------	---------