REGISTERED NUMBER: 04324831 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

DALESWAY YORKSHIRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N C Rumboll

R J Rumboll

REGISTERED OFFICE:

101 Galgate

Barnard Castle

Co. Durham

DL12 8ES

REGISTERED NUMBER:

04324831 (England and Wales)

ACCOUNTANTS:

Blaeford Gordon & Company Ltd

101 Galgate

Barnard Castle

Co. Durham

DL12 8ES

FIXED ASSETS

Tangible assets

4

15,460

31,090

CURRENT ASSETS

Stocks

922,191

-

Debtors

5

884,346

616,348

Cash at bank

-

167,766

1,806,537

784,114

CREDITORS

Amounts falling due within one year

6

620,883

420,689

NET CURRENT ASSETS

1,185,654

363,425

TOTAL ASSETS LESS CURRENT LIABILITIES

1,201,114

394,515

CREDITORS

Amounts falling due after more than one year

7

(755,354

)

(24,768

)

PROVISIONS FOR LIABILITIES

(3,865

)

(5,872

)

ACCRUALS AND DEFERRED INCOME

(370,267

)

(244,945

)

NET ASSETS

71,628

118,930

CAPITAL AND RESERVES

Called up share capital

9

60,001

60,001

Retained earnings

10

11,627

58,929

SHAREHOLDERS' FUNDS

71,628

118,930

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 11 June 2026 and were signed on its behalf by:

R J Rumboll - Director

N C Rumboll - Director

1.	STATUTORY INFORMATION

Dalesway Yorkshire Limited 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.

Land and buildings

-

33% on cost

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance, 25% on cost and 20% on cost

Stocks

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.

Taxation

Taxation for the year 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 year 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 year was 26 (2025 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

279,775

233,571

513,346

DEPRECIATION

At 1 April 2025

272,173

210,083

482,256

Charge for year

7,602

8,028

15,630

At 31 March 2026

279,775

218,111

497,886

NET BOOK VALUE

At 31 March 2026

-

15,460

15,460

At 31 March 2025

7,602

23,488

31,090

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

433,292

57,900

Other debtors

451,054

558,448

884,346

616,348

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

120,910

-

Hire purchase contracts

4,998

4,998

Trade creditors

133,599

78,126

Taxation and social security

166,892

318,472

Other creditors

194,484

19,093

620,883

420,689

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

5,832

10,830

Other creditors

749,522

13,938

755,354

24,768

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Loan from Associated Company

746,000

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

10,830

15,828

Assets purchased on hire purchase contracts are secured by the assets to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

60,001

Ordinary

£1

60,001

60,001

10.

RESERVES

Retained

earnings

£

At 1 April 2025

58,929

Profit for the year

107,804

Dividends

(155,106

)

At 31 March 2026

11,627