Company registration number: 08333988
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Yorkshire Conservatories Limited
Pages for filing with the Registrar
Company registration number: 08333988
Yorkshire Conservatories Limited
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 161,975 95,014
161,975 95,014
Current assets
Stocks 36,608 27,933
Debtors 44,728 92,809
Cash at bank and in hand 79,958 144,567
161,294 265,309
Creditors: amounts falling due within one
year 		(202,111) (205,596)
Net current (liabilities)/assets (40,817) 59,713
Total assets less current liabilities 121,158 154,727
Creditors: Amounts falling due after more
than one year 		(88,606) (28,618)
Provisions for liabilities (18,380) (18,627)
NET ASSETS 14,172 107,482
Capital and reserves
Called up share capital 1 1
Profit and loss account 14,171 107,481
TOTAL EQUITY 14,172 107,482
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 08333988
Yorkshire Conservatories Limited
Balance sheet - continued
as at 31 August 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr P Heritage, Director
28 May 2026
2
Yorkshire Conservatories Limited
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Yorkshire Conservatories Limited is a private company registered in England and Wales. Its registered number is 08333988. The company is limited by shares. Its registered office is 85b Towngate, Mapplewell, Barnsley, South Yorkshire, S75 6AS.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Short leasehold property - 4% straight line
Plant and machinery etc.:
Plant and machinery - 20% straight line
Fixtures & fittings - 15% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
3
Yorkshire Conservatories Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 8 (2024 - 8).
4
Yorkshire Conservatories Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 September 2024 33,108 161,308 194,416
Additions 10,000 199,429 209,429
Disposals - (118,161) (118,161)
At 31 August 2025 43,108 242,576 285,684
Depreciation
At 1 September 2024 25,146 74,256 99,402
Charge for year 2,892 40,783 43,675
Eliminated on disposal - (19,368) (19,368)
At 31 August 2025 28,038 95,671 123,709
Net book value
At 31 August 2025 15,070 146,905 161,975
At 31 August 2024 7,962 87,052 95,014
5