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Registered number: 9191250
West Yorkshire Sealants Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9191250
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 97,579 117,541
97,579 117,541
CURRENT ASSETS
Debtors 5 607,973 638,890
Cash at bank and in hand 662,127 447,615
1,270,100 1,086,505
Creditors: Amounts Falling Due Within One Year 6 (208,488 ) (180,023 )
NET CURRENT ASSETS (LIABILITIES) 1,061,612 906,482
TOTAL ASSETS LESS CURRENT LIABILITIES 1,159,191 1,024,023
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,395 ) (22,333 )
NET ASSETS 1,134,796 1,001,690
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 1,134,696 1,001,590
SHAREHOLDERS' FUNDS 1,134,796 1,001,690
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Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jamie Madden
Director
22/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
West Yorkshire Sealants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9191250 . The registered office is The Plex, 15 Margaret Street, Wakefield, West Yorkshire, WF1 2DQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 15% Reducing balance
Fixtures & Fittings 20% Straight Line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2024 118,568 97,626 2,176 218,370
Additions 23,000 5,995 - 28,995
Disposals - (31,553 ) - (31,553 )
As at 31 August 2025 141,568 72,068 2,176 215,812
Depreciation
As at 1 September 2024 93,351 6,674 804 100,829
Provided during the period 8,079 9,766 435 18,280
Disposals - (876 ) - (876 )
As at 31 August 2025 101,430 15,564 1,239 118,233
Net Book Value
As at 31 August 2025 40,138 56,504 937 97,579
As at 1 September 2024 25,217 90,952 1,372 117,541
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 284,354 275,192
Prepayments and accrued income 674 1,210
Other debtors 53,428 65,000
VAT 17,710 21,699
Director's loan account 115,807 155,789
Amounts owed by group undertakings 136,000 120,000
607,973 638,890
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 115,136 104,991
Corporation tax 71,806 43,066
Other taxes and social security 15,829 28,530
Other creditors 5,717 3,436
208,488 180,023
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Page 5
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Jamie Madden 155,789 140,421 180,404 - 115,806
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
Design, Build & Refurb Properties LimitedUnder common controlThe amount owed by the related party at the balance sheet date was £100,000 (2024: £100,000).

Design, Build & Refurb Properties Limited

Under common control

The amount owed by the related party at the balance sheet date was £100,000 (2024: £100,000).

The Green Group Yorkshire Limited (Previous name: Yorkshire Commercial Sealants Limited)Under common controlThe amount owed by the related party at the balance sheet date was £36,000 (2024: £20,000).

The Green Group Yorkshire Limited (Previous name: Yorkshire Commercial Sealants Limited)

Under common control

The amount owed by the related party at the balance sheet date was £36,000 (2024: £20,000).

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