REGISTERED NUMBER: 09203720 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Prestige Renovations (Yorkshire) Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Cust

REGISTERED OFFICE:

Orchard Cottage

Little Thirkleby

Thirkleby

Thirsk

YO7 2AZ

REGISTERED NUMBER:

09203720 (England and Wales)

ACCOUNTANTS:

Wild & Co Chartered Accountants

Windsor House

Cornwall Road

Harrogate

HG1 2PW

FIXED ASSETS

Tangible assets

4

57,433

70,260

CURRENT ASSETS

Debtors

362,238

301,230

Cash at bank

24,228

19,339

386,466

320,569

CREDITORS

Amounts falling due within one year

283,730

223,345

NET CURRENT ASSETS

102,736

97,224

TOTAL ASSETS LESS CURRENT LIABILITIES

160,169

167,484

CREDITORS

Amounts falling due after more than one year

(46,613

)

(54,710

)

PROVISIONS FOR LIABILITIES

5

(12,098

)

(11,521

)

NET ASSETS

101,458

101,253

CAPITAL AND RESERVES

Called up share capital

6

2

2

Retained earnings

101,456

101,251

SHAREHOLDERS' FUNDS

101,458

101,253

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 June 2026 and were signed by:

Mr P Cust - Director

1.	STATUTORY INFORMATION

Prestige Renovations (Yorkshire) Ltd 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

-

Straight line over 3 years

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Construction contracts

Revenue is based on either time invoiced or contract stage of completion.

Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity at the year end. Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that is is probable will be recoverable, and contract costs are recognised as a expense in the period in which they are incurred.

When it is probable that total contract costs will exceed total contract revenue, the expected loss is expensed immediately, with a corresponding provision for onerous contract being recognised. Where the collectability of an amount already recognised as contract revenue is no longer probable, the uncorrectable amount is expensed rather than recognised as a adjustment to the amount of contract revenue.

The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

136,241

Additions

37,900

Disposals

(69,215

)

At 30 September 2025

104,926

DEPRECIATION

At 1 October 2024

65,981

Charge for year

24,812

Eliminated on disposal

(43,300

)

At 30 September 2025

47,493

NET BOOK VALUE

At 30 September 2025

57,433

At 30 September 2024

70,260

5.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

12,098

11,521

Deferred

tax

£

Balance at 1 October 2024

11,521

Provided during year

577

Balance at 30 September 2025

12,098

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

2

Ordinary

£1

2

2

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

Mr P Cust

Balance outstanding at start of year

(53,740

)

(39,959

)

Amounts advanced

(65,157

)

(70,652

)

Amounts repaid

76,724

56,871

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(42,173

)

(53,740

)

8.	RELATED PARTY DISCLOSURES

The director loan of £42,173 is money advanced to the Company by the Director as at 30 September 2025. The loan is unsecured and interest free. The loan is repayable on demand.

The Company lent £104,224 to PC Developments Yorkshire Ltd. Paul Cust is a common director and shareholder of both companies. The loan is unsecured and interest free. The loan is repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P Cust.