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Company No: 07777902 (England and Wales)

# YORK ELITE LTD

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

YORK ELITE LTD

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

YORK ELITE LTD

## COMPANY INFORMATION

For the financial year ended 30 September 2025
YORK ELITE LTD

## COMPANY INFORMATION (continued)

For the financial year ended 30 September 2025

DIRECTORS | Alison Mccartney
| Robert John Mark Mccartney

REGISTERED OFFICE | 82 Alness Drive
| York
| YO24 2XZ
| United Kingdom

COMPANY NUMBER | 07777902 (England and Wales)

ACCOUNTANT | Inglis Chartered Accountants
| Wellington House
| Aviator Court
| York
| YO30 4UZ
| North Yorkshire

YORK ELITE LTD

## BALANCE SHEET

As at 30 September 2025
YORK ELITE LTD

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 588 |  | 1,312
|  | 588 |  | 1,312
Current assets |  |  |  |
Stocks | 4 | 350 |  | 850
Cash at bank and in hand | 5 | 8,823 |  | 15,131
|  | 9,173 |  | 15,981
Creditors: amounts falling due within one year | 6 | ( 1,099) |  | ( 2,695)
Net current assets |  | 8,074 |  | 13,286
Total assets less current liabilities |  | 8,662 |  | 14,598
Accruals and deferred income |  | ( 660) |  | ( 660)
Net assets |  | 8,002 |  | 13,938
Capital and reserves |  |  |  |
Called-up share capital | 7 | 7,000 |  | 7,000
Profit and loss account |  | 1,002 |  | 6,938
Total shareholders' funds |  | 8,002 |  | 13,938

For the financial year ending 30 September 2025 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 year 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 York Elite Ltd (registered number: 07777902) were approved and authorised for issue by the Board of Directors on 29 May 2026. They were signed on its behalf by:

Robert John Mark Mccartney Director |

YORK ELITE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
YORK ELITE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

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

##### General information and basis of accounting

York Elite 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 82 Alness Drive, York, YO24 2XZ, 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.

##### 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 etc. | 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.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### 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.

##### Ordinary share capital

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

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 10,800 |  | 10,800
Disposals | ( 9,407) |  | ( 9,407)
At 30 September 2025 | 1,393 |  | 1,393
Accumulated depreciation |  |  |
At 01 October 2024 | 9,488 |  | 9,488
Charge for the financial year | 724 |  | 724
Disposals | ( 9,407) |  | ( 9,407)
At 30 September 2025 | 805 |  | 805
Net book value |  |  |
At 30 September 2025 | 588 |  | 588
At 30 September 2024 | 1,312 |  | 1,312

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 350 |  | 850

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

#### 5. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 8,823 |  | 15,131

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 186 |  | 1,362
Other creditors | 913 |  | 1,333
| 1,099 |  | 2,695

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
140 Ordinary shares of £ 50.00 each | 7,000 |  | 7,000