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Registered number: 06412439
Yorcare Limited
Financial Statements
For the Period 1 November 2024 to 28 February 2026
Yorcare Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
Yorcare Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 06412439

| 28 February 2026 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 775,000 |  | -
Tangible Assets | 5 |  | 591,655 |  | 679,616
Investments | 6 |  | 5,887,279 |  | 6,862,278
|  |  | 7,253,934 |  | 7,541,894
CURRENT ASSETS
Stocks |  | 486,217 |  | 451,263 |
Debtors | 7 | 792,722 |  | 707,327 |
Cash at bank and in hand |  | 244,851 |  | 230,566 |
|  | 1,523,790 |  | 1,389,156 |
Creditors: Amounts Falling Due Within One Year | 8 | (2,240,261 ) |  | (1,778,357 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (716,471 ) |  | (389,201 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,537,463 |  | 7,152,693
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,654,233 ) |  | (1,869,600 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (70,842 ) |  | (86,202 )
NET ASSETS |  |  | 4,812,388 |  | 5,196,891
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 4,812,288 |  | 5,196,791
SHAREHOLDERS' FUNDS |  |  | 4,812,388 |  | 5,196,891

Page 1
Page 2
Yorcare Limited
Balance Sheet (continued)
As At 28 February 2026
For the period ending 28 February 2026 the company 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr C E Fox Director
8 July 2026

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Yorcare Limited
Notes to the Financial Statements
For the Period 1 November 2024 to 28 February 2026
Notes to the Financial Statements
1. General Information
Yorcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06412439 . The registered office is 7-9 High Street, Tadcaster, North Yorkshire, LS24 9AP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.
Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill - 20% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
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Yorcare Limited
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 28 February 2026
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
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:

Freehold | 2% straight line
Leasehold | Over the lease period
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 25% reducing balance

2.6. Leasing and Hire Purchase Contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
2.7. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.8. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment.
Cash and cash equivalents comprise cash at bank and on hand.
Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.
Page 4
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Yorcare Limited
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 28 February 2026
2.9. 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.
2.10. Pensions
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.
2.11. Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2.12. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
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Yorcare Limited
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 28 February 2026
2.13. Investments in subsidiaries
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 48 (2024: 47)
48 47
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 2,420,013 | - | 2,420,013
Additions | - | 775,000 | 775,000
As at 28 February 2026 | 2,420,013 | 775,000 | 3,195,013
Amortisation
As at 1 November 2024 | 2,420,013 | - | 2,420,013
As at 28 February 2026 | 2,420,013 | - | 2,420,013
Net Book Value
As at 28 February 2026 | - | 775,000 | 775,000
As at 1 November 2024 | - | - | -

5. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 388,846 | 1,085,705 | 1,474,551
Additions | - | 2,305 | 2,305
Disposals | - | (37,769 ) | (37,769 )
As at 28 February 2026 | 388,846 | 1,050,241 | 1,439,087
Depreciation
As at 1 November 2024 | 72,010 | 722,925 | 794,935
Provided during the period | 10,304 | 77,455 | 87,759
Disposals | - | (35,262 ) | (35,262 )
As at 28 February 2026 | 82,314 | 765,118 | 847,432
Net Book Value
As at 28 February 2026 | 306,532 | 285,123 | 591,655
As at 1 November 2024 | 316,836 | 362,780 | 679,616

Page 6
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Yorcare Limited
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 28 February 2026
6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 6,862,278
Disposals | (974,999 )
As at 28 February 2026 | 5,887,279
Provision
As at 1 November 2024 | -
As at 28 February 2026 | -
Net Book Value
As at 28 February 2026 | 5,887,279
As at 1 November 2024 | 6,862,278

7. Debtors

| 28 February 2026 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 676,276 |  | 565,340
Other debtors | 116,446 |  | 141,987
| 792,722 |  | 707,327

8. Creditors: Amounts Falling Due Within One Year

| 28 February 2026 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 983,344 |  | 959,822
Bank loans and overdrafts | 24,565 |  | 551,119
Amounts owed to group undertakings | 804,813 |  | 22,770
Other creditors | 202,394 |  | 71,157
Taxation and social security | 225,145 |  | 173,489
| 2,240,261 |  | 1,778,357

The bank borrowings are secured by a debenture over the assets of the company together with a personal guarantee from CES Fox.
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Page 8
Yorcare Limited
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 28 February 2026
9. Creditors: Amounts Falling Due After More Than One Year

| 28 February 2026 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 205,306 |  | 420,673
Amounts owed to group undertakings | 1,448,927 |  | 1,448,927
| 1,654,233 |  | 1,869,600

The bank borrowings are secured by a debenture over the assets of the company together with a personal guarantee from CES Fox.
10. Share Capital

| 28 February 2026 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Related Party Transactions
The company was under the ultimate control of Mr CES Fox throughout the current and previous year. Mr CES Fox is the managing director and majority shareholder.
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