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YORWAY LTD
Unaudited Financial Statements
for the period ended 31 December 2025
Company registration number 16122349
(England and Wales)

Company Information

For the period 8 December 2024 to 31 December 2025
Directors Heseltine, William Robert
Heseltine, Mia Hobday

Registered office East Cottage
Cracoe
Skipton
BD23 6LA

Registered number 16122349

Accountant H & M Ltd
The Four Columns
Broughton Hall Business Park
Skipton
BD23 3AE

Statement of Financial Position

As at 31 December 2025
Notes
2025
£
£
Fixed assets
Tangible assets
4
719
719
Current assets
Cash at bank and in hand
317
317
Creditors
Amounts falling due within one year
5
(1,829)
(1,829)
Net current assets (liabilities)
(1,512)
Total assets less current liabilities
(793)
Provisions for liabilities
(137)
Net assets (liabilities)
(930)
Capital and reserves
Called up share capital
100
Profit and loss account
(1,030)
Total equity
(930)

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 May 2026 and are signed on its behalf by:

Heseltine, William Robert
Heseltine, William Robert
Director

Company registration number 16122349

Notes to the Financial Statements

For the period 8 December 2024 to 31 December 2025

1. Statutory information

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

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

2.2. Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

2.3. Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

 

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Income Statement.

2.4. Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

 

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

 

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

 

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Rate
Method
%
Office and computer equipment
20
Reducing balance

2.5. Financial Instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

 

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

 

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

 

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income Statement.

3. Employees

The average number of employees during the year was 0.

4. Tangible fixed assets

Office equipment
Total
£
£
Cost
Additions
799
799
At 31 December 2025
799
799
Depreciation and impairment
Charge for the period
80
80
At 31 December 2025
80
80
Net book value
At 31 December 2025
719
719

5. Creditors due within one year

2025
£
Other creditors
1,529
Accruals and deferred income
300
Total
1,829