Company No: 16224212 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Oliver James Murgatroyd (Appointed 03 February 2025)
	Andrew Robert George Peniston (Appointed 03 February 2025)

REGISTERED OFFICE	Independence House Millfield Lane
	Nether Poppleton
	York
	YO26 6PH
	United Kingdom

COMPANY NUMBER

16224212 (England and Wales)

ACCOUNTANT	Ian Walker and Co
	Wellington House
	Aviator Court
	York
	YO30 4UZ
	United Kingdom

	Note	28.02.2026		02.02.2025
		£		£
Fixed assets
Tangible assets	3	36,520		0
		36,520		0
Current assets
Debtors	4	17,240		0
Cash at bank and in hand	5	698		0
		17,938		0
Creditors: amounts falling due within one year	6	( 46,236)		0
Net current liabilities		(28,298)		0
Total assets less current liabilities		8,222		0
Provision for liabilities	7, 8	( 4,507)		0
Net assets		3,715		0
Capital and reserves
Called-up share capital	9	2		0
Profit and loss account		3,713		0
Total shareholders' funds		3,715		0

For the financial period ending 28 February 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Yorkshire Custom Carpentry and Building Ltd (registered number: 16224212) were approved and authorised for issue by the Board of Directors on 19 May 2026. They were signed on its behalf by:

Oliver James Murgatroyd Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Yorkshire Custom Carpentry and Building Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Independence House Millfield Lane, Nether Poppleton, York, YO26 6PH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

Reporting period length

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Vehicles	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	Period from 03.02.2025 to 28.02.2026		Year ended 02.02.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	2		2

3. Tangible assets

	Plant and machinery		Vehicles		Total
	£		£		£
Cost
At 03 February 2025	0		0		0
Additions	16,000		29,194		45,194
At 28 February 2026	16,000		29,194		45,194
Accumulated depreciation
At 03 February 2025	0		0		0
Charge for the financial period	3,200		5,474		8,674
At 28 February 2026	3,200		5,474		8,674
Net book value
At 28 February 2026	12,800		23,720		36,520
At 02 February 2025	0		0		0

4. Debtors

	28.02.2026		02.02.2025
	£		£
Trade debtors	17,240		0

5. Cash and cash equivalents

	28.02.2026		02.02.2025
	£		£
Cash at bank and in hand	698		0

6. Creditors: amounts falling due within one year

	28.02.2026		02.02.2025
	£		£
Trade creditors	671		0
Taxation and social security	9,146		0
Other creditors	36,419		0
	46,236		0

7. Provision for liabilities

	28.02.2026		02.02.2025
	£		£
Deferred tax	4,507		0

8. Deferred tax

	28.02.2026		02.02.2025
	£		£
At the beginning of financial period/year	0		0
Charged to the Statement of Income and Retained Earnings	( 4,507)		0
At the end of financial period/year	( 4,507)		0

9. Called-up share capital

	28.02.2026		02.02.2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each (02.02.2025: nil shares)	2		0