Yate Rocks Ltd 15931733 false 2024-09-03 2025-09-30 2025-09-30 The principal activity of the company is milkvending supplies, agricultural services and general management consultancy Digita Accounts Production Advanced 6.30.9574.0 true true 15931733 2024-09-03 2025-09-30 15931733 2025-09-30 15931733 core:RetainedEarningsAccumulatedLosses 2025-09-30 15931733 core:ShareCapital 2025-09-30 15931733 core:CurrentFinancialInstruments 2025-09-30 15931733 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 15931733 core:PlantMachinery 2025-09-30 15931733 bus:SmallEntities 2024-09-03 2025-09-30 15931733 bus:AuditExemptWithAccountantsReport 2024-09-03 2025-09-30 15931733 bus:FilletedAccounts 2024-09-03 2025-09-30 15931733 bus:SmallCompaniesRegimeForAccounts 2024-09-03 2025-09-30 15931733 bus:RegisteredOffice 2024-09-03 2025-09-30 15931733 bus:CompanySecretary1 2024-09-03 2025-09-30 15931733 bus:Director1 2024-09-03 2025-09-30 15931733 bus:PrivateLimitedCompanyLtd 2024-09-03 2025-09-30 15931733 core:PlantMachinery 2024-09-03 2025-09-30 15931733 countries:EnglandWales 2024-09-03 2025-09-30 iso4217:GBP xbrli:pure

Registration number: 15931733

Yate Rocks Ltd
Annual Report and Unaudited Filleted Financial Statements
for the Period from 3 September 2024 to 30 September 2025

Yate Rocks Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Yate Rocks Ltd

Company Information

Director | A J Henniker-Heaton

Company secretary | V L Henniker-Heaton

Registered office | Badgers Holt Yate Rocks Yate Bristol BS37 7BU

Accountants | Burton Sweet Limited Chartered Accountants & Business Advisors The Clock Tower Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Yate Rocks Ltd

(Registration number: 15931733)
Balance Sheet
30 September 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 22,571
Current assets |  |
Debtors | 5 | 3,371
Creditors: Amounts falling due within one year | 6 | (15,370)
Net current liabilities |  | (11,999)
Total assets less current liabilities |  | 10,572
Provisions for liabilities |  | (2,382)
Net assets |  | 8,190
Capital and reserves |  |
Called up share capital |  | 12
Retained earnings |  | 8,178
Shareholders' funds |  | 8,190

Yate Rocks Ltd

(Registration number: 15931733)
Balance Sheet
30 September 2025

For the financial period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 May 2026

......................................... A J Henniker-Heaton Director

Yate Rocks Ltd

Notes to the Unaudited Financial Statements
Period from 3 September 2024 to 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Badgers Holt Yate Rocks
Yate
Bristol
BS37 7BU
United Kingdom

These financial statements were authorised for issue by the director on 14 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Yate Rocks Ltd

Notes to the Unaudited Financial Statements
Period from 3 September 2024 to 30 September 2025

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 33.3% straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Yate Rocks Ltd

Notes to the Unaudited Financial Statements
Period from 3 September 2024 to 30 September 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

Yate Rocks Ltd

Notes to the Unaudited Financial Statements
Period from 3 September 2024 to 30 September 2025

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
Additions | 33,840 | 33,840
At 30 September 2025 | 33,840 | 33,840
Depreciation
Charge for the period | 11,269 | 11,269
At 30 September 2025 | 11,269 | 11,269
Carrying amount
At 30 September 2025 | 22,571 | 22,571

5 | Debtors

| 2025 £
Trade debtors | 3,371
| 3,371

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Accruals and deferred income | 1,080
Other creditors | 14,290
| 15,370