Yates Design And Build Limited

Yates Design And Build Limited
Contents Page
For the year ended 31 October 2025

Company Information	1
Director's Report	2
Accountants' Report	3
Statement of Financial Position	4
Statement of Changes in Equity	5
Notes to the Financial Statements	6

Yates Design And Build Limited
Company Information
For the year ended 31 October 2025

Director	Michael Yates
Registered Number	10449739
Registered Office	44 Birdingbury Road Marton Nr Rugby Warwickshire CV32 9RZ
Accountants	Beagle Accounting Limited 23a High Street Welford Northants NN6 6HT

1

Yates Design And Build Limited
Director's Report
For the year ended 31 October 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31st October 2021

Principal activities

Principal activity of the company during the financial period was of property design and building.

Director

The following persons served as directors during the year:
Michael Yates

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Michael Yates
Director

Date approved: 01 June 2026

2

Yates Design And Build Limited Accountants' Report For the year ended 31 October 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Beagle Accounting Limited 31 October 2025 .................................................... Beagle Accounting Limited 23a High Street Welford Northants NN6 6HT 01 June 2026 3

Yates Design And Build Limited
Accountants' Report
For the year ended 31 October 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Beagle Accounting Limited
31 October 2025

....................................................

Beagle Accounting Limited
23a High Street
Welford
Northants
NN6 6HT
01 June 2026

3

Yates Design And Build Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	10,289	11,998
		10,289	11,998
Current assets
Debtors	4	2,545	72,686
Cash at bank and in hand		82,896	18,891
		85,441	91,577
Creditors: amount falling due within one year	5	(67,203)	(70,060)
Net current assets		18,238	21,517

Total assets less current liabilities		28,527	33,515
Creditors: amount falling due after more than one year	6	(20,474)	(25,377)
Net assets		8,053	8,138

Capital and reserves
Called up share capital	7	1	1
Profit and loss account		8,052	8,137
Shareholders' funds		8,053	8,138

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 01 June 2026 and were signed by:

-------------------------------
Michael Yates
Director

4

Yates Design And Build Limited
Statement of Changes in Equity
For the year ended 31 October 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 November 2023	1	14,415	14,416
Profit/(Loss) for the year		33,722	33,722
Total comprehensive income for the year	-	33,722	33,722
Dividends		(40,000)	(40,000)
Total investments by and distributions to owners	-	(40,000)	(40,000)
At 31 October 2024	1	8,137	8,138
At 01 November 2024	1	8,137	8,138
Profit/(Loss) for the year		415	415
Total comprehensive income for the year	-	415	415
Dividends		(500)	(500)
Total investments by and distributions to owners	-	(500)	(500)
At 31 October 2025	1	8,052	8,053

5

Yates Design And Build Limited
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

Yates Design And Build Limited is a private company, limited by shares, registered in England, registration number 10449739, registration address 44 Birdingbury Road, Marton, Nr Rugby , Warwickshire, CV32 9RZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	18 Reducing Balance
Motor Vehicles	18 Reducing Balance

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Total
	£	£	£	£
At 01 November 2024	2,500	12,676	19,184	34,360
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 October 2025	2,500	12,676	19,184	34,360
Depreciation
At 01 November 2024	-	8,462	13,900	22,362
Charge for year	-	758	951	1,709
On disposals	-	-	-	-
At 31 October 2025	-	9,220	14,851	24,071
Net book values
Closing balance as at 31 October 2025	2,500	3,456	4,333	10,289
Opening balance as at 01 November 2024	2,500	4,214	5,284	11,998

4.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	(6)	66,362
PAYE & Social Security	0	151
VAT	2,551	6,173
	2,545	72,686

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	1,208	16,626
Bank Loans & Overdrafts	4,800	4,800
Corporation Tax	99	5,310
PAYE & Social Security	1,707	0
Accrued Expenses	850	850
Other Creditors	1	0
Obligations under HP/Financial Leases	0	542
Wages & Salaries Control Account	0	110
Directors' Current Accounts	58,538	41,822
	67,203	70,060

6.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	20,474		25,377
	20,474		25,377

7.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Class A shares of £1.00 each	2		2
	2		2

6

Registered Number: 10449739
England
YATES DESIGN AND BUILD LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 November 2024 End date: 31 October 2025