REGISTERED NUMBER: 07758397 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

YACEL INDUSTRIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G I Truman

P Kirkby

REGISTERED OFFICE:

Unit W11 Lenton Business Centre

Lenton Boulevard

Nottingham

Nottinghamshire

NG7 2BD

REGISTERED NUMBER:

07758397 (England and Wales)

ACCOUNTANTS:

D E Ball & Co Limited

Chartered Accountants

15 Bridge Road

Wellington

Telford

Shropshire

TF1 1EB

FIXED ASSETS

Tangible assets

4

6,400

12,136

CURRENT ASSETS

Stocks

40,623

39,000

Debtors

5

5,334

20,440

Cash at bank

24,094

10,604

70,051

70,044

CREDITORS

Amounts falling due within one year

6

50,834

34,517

NET CURRENT ASSETS

19,217

35,527

TOTAL ASSETS LESS CURRENT LIABILITIES

25,617

47,663

CREDITORS

Amounts falling due after more than one year

7

(15,090

)

(43,693

)

PROVISIONS FOR LIABILITIES

(690

)

(1,550

)

NET ASSETS

9,837

2,420

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9,737

2,320

SHAREHOLDERS' FUNDS

9,837

2,420

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th May 2026 and were signed on its behalf by:

G I Truman - Director

P Kirkby - Director

1.	STATUTORY INFORMATION

Yacel Industries 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.

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

-

25% on cost

Fixtures and fittings

-

25% on cost

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 Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1st September 2024

and 31st August 2025

28,326

5,947

1,316

35,589

DEPRECIATION

At 1st September 2024

20,509

1,787

1,157

23,453

Charge for year

5,069

520

147

5,736

At 31st August 2025

25,578

2,307

1,304

29,189

NET BOOK VALUE

At 31st August 2025

2,748

3,640

12

6,400

At 31st August 2024

7,817

4,160

159

12,136

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

5,334

19,995

Other debtors

-

445

5,334

20,440

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

10,129

7,500

Trade creditors

11,658

12,311

Taxation and social security

27,005

12,728

Other creditors

2,042

1,978

50,834

34,517

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

18,819

Other creditors

15,090

24,874

15,090

43,693

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P Kirkby and Mr G Truman as they co-operate to exercise control.