Yorkshire Canine Therapy Centre Ltd


Director	Shaw, Allan Edward


Company Secretary	Johnston, Kelly


Registered Address	Bridge House Bridge Lane
	Pollington
	Goole
	DN14 0DX


Registered Number	10694153 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		32,318		41,168
			32,318		41,168
Current assets
Debtors	4	1,087		977
Cash at bank and on hand		36,268		56,219
		37,355		57,196
Creditors amounts falling due within one year	5	(61,083)		(78,129)
Net current assets (liabilities)			(23,728)		(20,933)
Total assets less current liabilities			8,590		20,235
Creditors amounts falling due after one year	6		-		(4,671)
Provisions for liabilities			(4,474)		(5,038)
Net assets			4,116		10,526
Capital and reserves
Called up share capital			100		100
Profit and loss account			4,016		10,426
Shareholders' funds			4,116		10,526

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the 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) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 25 June 2026, and are signed on its behalf by:

Shaw, Allan Edward
Director
Registered Company No. 10694153

Yorkshire Canine Therapy Centre Ltd

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	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.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Land and Buildings - 10% on cost Plant and Machinery - 20% on reducing balance Office Equipment - 33% on reducing balance

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	103,518
	At 31 March 26	103,518
	Depreciation and impairment
	At 01 April 25	62,350
	Charge for year	8,850
	At 31 March 26	71,200
	Net book value
	At 31 March 26	32,318
	At 31 March 25	41,168

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	968	782
Prepayments and accrued income	119	195
Total	1,087	977

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	866	2,600
Taxation and social security	99	-
Finance lease and HP contracts	3,805	4,869
Other creditors	55,642	69,910
Accrued liabilities and deferred income	671	750
Total	61,083	78,129

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	866
Other creditors	-	3,805
Total	-	4,671

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	3,805		8,673

8.	Related party transactions
	At the balance sheet date, the company owed £55,642 (2025 - £69,910) to members of key management personnel. The loan is unsecured, interest free and repayable on demand. The loan is presented within creditors due within one year.