Yardene Engineering 2000 Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03837473 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

YARDENE ENGINEERING 2000 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss E A Cardwell

J S Olley

SECRETARY:

J S Olley

REGISTERED OFFICE:

46 Main Street

Mexborough

South Yorkshire

S64 9DU

REGISTERED NUMBER:

03837473 (England and Wales)

ACCOUNTANTS:

Leesing Marrison Lee & Co

Chartered Certified Accountants

46 Main Street

Mexborough

South Yorkshire

S64 9DU

FIXED ASSETS

Intangible assets

4

1

Tangible assets

5

772

558

773

559

CURRENT ASSETS

Stocks

6,051

5,501

Debtors

6

10,745

6,643

Cash at bank

10,801

469

27,597

12,613

CREDITORS

Amounts falling due within one year

7

346,174

245,678

NET CURRENT LIABILITIES

(318,577

)

(233,065

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(317,804

)

(232,506

)

CREDITORS

Amounts falling due after more than one year

8

4,662

13,383

NET LIABILITIES

(322,466

)

(245,889

)

CAPITAL AND RESERVES

Called up share capital

13,500

Retained earnings

(335,966

)

(259,389

)

SHAREHOLDERS' FUNDS

(322,466

)

(245,889

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20th April 2026 and were signed on its behalf by:

J S Olley - Director

1.	STATUTORY INFORMATION

Yardene Engineering 2000 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, is the amount paid in connection with the acquisition of the business and is carried forward at cost.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st September 2024

and 31st August 2025

1

NET BOOK VALUE

At 31st August 2025

1

At 31st August 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1st September 2024

19,226

3,288

5,557

28,071

Additions

-

441

-

441

At 31st August 2025

19,226

3,729

5,557

28,512

DEPRECIATION

At 1st September 2024

19,224

3,288

5,001

27,513

Charge for year

-

88

139

227

At 31st August 2025

19,224

3,376

5,140

27,740

NET BOOK VALUE

At 31st August 2025

2

353

417

772

At 31st August 2024

2

-

556

558

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

10,745

6,643

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

10,000

Trade creditors

58,829

40,759

Taxation and social security

10,505

10,955

Other creditors

266,840

183,964

346,174

245,678

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

Bank loans

4,662

13,383

9.	SECURED DEBTS

An amount of £190,264 (2024: £121,164) under other creditors is secured by floating charges over the company's assets.

10.	RELATED PARTY DISCLOSURES

In the year under review, E.A.Cardwell being the majority shareholder, exercised control over the company.