Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-10-01 false No description of principal activity 29 22 true true false SC248635 2024-10-01 2025-09-30 SC248635 2023-10-01 2024-09-30 SC248635 2025-09-30 SC248635 2024-09-30 SC248635 c:CompanySecretary1 2024-10-01 2025-09-30 SC248635 c:Director1 2024-10-01 2025-09-30 SC248635 c:Director2 2024-10-01 2025-09-30 SC248635 c:RegisteredOffice 2024-10-01 2025-09-30 SC248635 d:Buildings 2024-10-01 2025-09-30 SC248635 d:Buildings 2025-09-30 SC248635 d:Buildings 2024-09-30 SC248635 d:Buildings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC248635 d:PlantMachinery 2024-10-01 2025-09-30 SC248635 d:PlantMachinery 2025-09-30 SC248635 d:PlantMachinery 2024-09-30 SC248635 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC248635 d:MotorVehicles 2024-10-01 2025-09-30 SC248635 d:MotorVehicles 2025-09-30 SC248635 d:MotorVehicles 2024-09-30 SC248635 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC248635 d:FurnitureFittings 2024-10-01 2025-09-30 SC248635 d:FurnitureFittings 2025-09-30 SC248635 d:FurnitureFittings 2024-09-30 SC248635 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC248635 d:OfficeEquipment 2024-10-01 2025-09-30 SC248635 d:OfficeEquipment 2025-09-30 SC248635 d:OfficeEquipment 2024-09-30 SC248635 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC248635 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC248635 d:CurrentFinancialInstruments 2025-09-30 SC248635 d:CurrentFinancialInstruments 2024-09-30 SC248635 d:Non-currentFinancialInstruments 2025-09-30 SC248635 d:Non-currentFinancialInstruments 2024-09-30 SC248635 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 SC248635 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC248635 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 SC248635 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 SC248635 d:ShareCapital 2025-09-30 SC248635 d:ShareCapital 2024-09-30 SC248635 d:RetainedEarningsAccumulatedLosses 2025-09-30 SC248635 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC248635 c:OrdinaryShareClass1 2024-10-01 2025-09-30 SC248635 c:OrdinaryShareClass1 2025-09-30 SC248635 c:OrdinaryShareClass1 2024-09-30 SC248635 c:FRS102 2024-10-01 2025-09-30 SC248635 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC248635 c:FullAccounts 2024-10-01 2025-09-30 SC248635 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC248635 2 2024-10-01 2025-09-30 SC248635 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC248635 YORKES OF DUNDEE LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
YORKES OF DUNDEE LIMITED COMPANY INFORMATION
DIRECTORS | Mr Frank Yorke
| Mr Grant Yorke
COMPANY SECRETARY | Mr Frank Yorke
REGISTERED NUMBER | SC248635
REGISTERED OFFICE | Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
YORKES OF DUNDEE LIMITED REGISTERED NUMBER: SC248635 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 3 |  | 341,538 |  | 343,640
|  |  | 341,538 |  | 343,640
CURRENT ASSETS |  |  |  |  |
Stocks |  | 130,645 |  | 78,858 |
Debtors: amounts falling due within one year | 4 | 427,250 |  | 449,039 |
Cash at bank and in hand |  | 700 |  | 700 |
|  | 558,595 |  | 528,597 |
Creditors: amounts falling due within one year | 5 | (629,801) |  | (575,450) |
NET CURRENT LIABILITIES |  |  | (71,206) |  | (46,853)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 270,332 |  | 296,787
Creditors: amounts falling due after more than one year | 6 |  | (183,783) |  | (205,449)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax |  | (26,813) |  | (28,937) |
|  |  | (26,813) |  | (28,937)
NET ASSETS |  |  | 59,736 |  | 62,401
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 59,636 |  | 62,301
|  |  | 59,736 |  | 62,401
Page 1
YORKES OF DUNDEE LIMITED REGISTERED NUMBER: SC248635 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 April 2026.
Mr Grant Yorke
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
YORKES OF DUNDEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | GENERAL INFORMATION
Yorkes of Dundee Ltd is a private company, limited by shares, incorporated in Scotland with registration number SC248635. The registered office is Westby 64, Forfar, DD8 1BJ. The trading address is 30-36 Strathmartine Road, Dundee, DD3 7RJ. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
YORKES OF DUNDEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.. Depreciation is provided on the following basis:
|  |  |  | Plant & Machinery | - | 25% reducing balance
|  |  |  | Motor Vehicles | - | 25% reducing balance
|  |  |  | Fixtures & Fittings | - | 25% reducing balance
|  |  |  | Computer Equipment | - | 25% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
YORKES OF DUNDEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.7 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | FINANCIAL INSTRUMENTS
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 5
YORKES OF DUNDEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | TANGIBLE FIXED ASSETS
|  | Freehold property | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Office Equipment | Total
|  | £ | £ | £ | £ | £ | £
| COST OR VALUATION |  |  |  |  |  |
| At 1 October 2024 | 196,983 | 123,045 | 268,132 | 3,267 | 12,247 | 603,674
| Additions | - | 11,982 | 33,594 | - | 2,855 | 48,431
| Disposals | - | - | (22,000) | - | - | (22,000)
| At 30 September 2025 | 196,983 | 135,027 | 279,726 | 3,267 | 15,102 | 630,105
| DEPRECIATION |  |  |  |  |  |
| At 1 October 2024 | - | 99,199 | 151,557 | 2,986 | 6,292 | 260,034
| Charge for the year on owned assets | - | 8,993 | 37,064 | 68 | 2,480 | 48,605
| Disposals | - | - | (20,072) | - | - | (20,072)
| At 30 September 2025 | - | 108,192 | 168,549 | 3,054 | 8,772 | 288,567
| NET BOOK VALUE |  |  |  |  |  |
| At 30 September 2025 | 196,983 | 26,835 | 111,177 | 213 | 6,330 | 341,538
| At 30 September 2024 | 196,983 | 23,846 | 116,575 | 281 | 5,955 | 343,640
Page 6
YORKES OF DUNDEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 344,551 | 354,402
| Other debtors | 82,699 | 94,637
|  | 427,250 | 449,039
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 142,685 | 161,095
| Bank loans | 19,613 | 19,613
| Trade creditors | 268,784 | 221,273
| Other taxation and social security | 39,764 | 22,600
| Obligations under finance lease and hire purchase contracts | 34,647 | 33,491
| Other creditors | 102,152 | 96,086
| Accruals and deferred income | 22,156 | 21,292
|  | 629,801 | 575,450
6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 132,212 | 138,139
| Net obligations under finance leases and hire purchase contracts | 51,571 | 67,310
|  | 183,783 | 205,449
Page 7
YORKES OF DUNDEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | AUTHORISED |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £1.00 each | 1,000 | 1,000
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 8