REGISTERED NUMBER: 08177238 (England and Wales)

Unaudited Financial Statements

for the Period 1 September 2024 to 29 August 2025

for

Yorkshire Energy Systems Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C B Wilde

Mrs M D Fernandes

G Fiorentino

P M Wilde

REGISTERED OFFICE:

Unit 8 Harrogate West Business Park,

Bardner Bank

Killinghall

Harrogate

North Yorkshire

HG3 2FN

REGISTERED NUMBER:

08177238 (England and Wales)

ACCOUNTANTS:

Northern Tonic Limited

14 Clifton Moor Business Village

James Nicolson Link

York

YO30 4XG

FIXED ASSETS

Property, plant and equipment

4

95,496

115,947

CURRENT ASSETS

Inventories

5

198,000

196,000

Debtors

6

104,730

203,374

302,730

399,374

CREDITORS

Amounts falling due within one year

7

689,710

480,253

NET CURRENT LIABILITIES

(386,980

)

(80,879

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(291,484

)

35,068

CREDITORS

Amounts falling due after more than one year

8

217,160

138,984

NET LIABILITIES

(508,644

)

(103,916

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(508,744

)

(104,016

)

SHAREHOLDERS' FUNDS

(508,644

)

(103,916

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

C B Wilde - Director

1.	STATUTORY INFORMATION

Yorkshire Energy Systems 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

10% straight line

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the period end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 11 (2024 - 13 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

and 29 August 2025

85,370

8,235

102,050

10,074

205,729

DEPRECIATION

At 1 September 2024

17,074

4,460

62,804

5,444

89,782

Charge for period

8,537

944

9,812

1,158

20,451

At 29 August 2025

25,611

5,404

72,616

6,602

110,233

NET BOOK VALUE

At 29 August 2025

59,759

2,831

29,434

3,472

95,496

At 31 August 2024

68,296

3,775

39,246

4,630

115,947

5.	INVENTORIES

29.8.25

31.8.24

£

£

Finished goods

198,000

196,000

6.

DEBTORS

29.8.25

31.8.24

£

£

Amounts falling due within one year:

Trade debtors

78,420

167,879

Directors' current accounts

10,407

10,813

VAT

7,654

16,419

Prepayments

2,399

2,413

98,880

197,524

Amounts falling due after more than one year:

Other debtors

5,850

5,850

Aggregate amounts

104,730

203,374

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.8.25

31.8.24

£

£

Bank loans and overdrafts

21,717

26,410

Other loans

289,125

126,278

Hire purchase contracts

8,031

10,870

Trade creditors

138,204

193,146

Social security and other taxes

169,999

70,969

Other creditors

50,215

41,437

Commercial card

8,086

6,863

Pension contributions

1,771

1,718

Directors' current accounts

1,802

1,802

Accrued expenses

760

760

689,710

480,253

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

29.8.25

31.8.24

£

£

Bank loans - 1-2 years

-

9,000

Other loans - 1-2 years

203,985

108,778

Hire purchase contracts

13,175

21,206

217,160

138,984

9.	SECURED DEBTS

The following secured debts are included within creditors:

29.8.25

31.8.24

£

£

Bank overdrafts

17,717

14,410

Hire purchase contracts

21,206

32,076

38,923

46,486

The bank hold a fixed and floating charge over all assets of the company as security for the overdraft.

10.	OTHER FINANCIAL COMMITMENTS

The company has future commitments under a property lease totalling £174,167 (2024 - £198,190).

11.	RELATED PARTY DISCLOSURES

The company repaid £15,000 to a company under connected control. At the year end the total outstanding was £Nil (2024 £15,000).