Company registration number 13088915 (England and Wales)
HEALEY HOLDINGS YORKSHIRE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HEALEY HOLDINGS YORKSHIRE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
HEALEY HOLDINGS YORKSHIRE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
57,000
57,000
Tangible assets
4
15,565
13,502
72,565
70,502
Current assets
Stocks
213,525
392,644
Debtors
5
2,601
26,226
Cash at bank and in hand
33,478
14,802
249,604
433,672
Creditors: amounts falling due within one year
6
(117,682)
(210,135)
Net current assets
131,922
223,537
Total assets less current liabilities
204,487
294,039
Creditors: amounts falling due after more than one year
7
-
0
(4,167)
Provisions for liabilities
(1,207)
(1,202)
Net assets
203,280
288,670
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
203,080
288,470
Total equity
203,280
288,670
HEALEY HOLDINGS YORKSHIRE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 July 2026 and are signed on its behalf by:
..............................................
..............................................
Mrs S L Healey
Mr J Healey
Director
Director
Company registration number 13088915 (England and Wales)
HEALEY HOLDINGS YORKSHIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

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

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Investments to property
Straight line over 10 years
Plant and equipment
25% on reducing balance
Computers
Straight line over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are valued at the lower of cost and net reali sa ble value, after making due allowance for obsolete and slow moving items.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

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.

HEALEY HOLDINGS YORKSHIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6

Pension costs and other post-retirement benefits

T he 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
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
8
3
Intangible fixed assets
Spare Asset 1
£
Cost
At 1 January 2025 and 31 December 2025
57,000
Amortisation and impairment
At 1 January 2025 and 31 December 2025
-
0
Carrying amount
At 31 December 2025
57,000
At 31 December 2024
57,000
HEALEY HOLDINGS YORKSHIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
8,419
9,981
18,400
Additions
3,826
1,124
4,950
At 31 December 2025
12,245
11,105
23,350
Depreciation and impairment
At 1 January 2025
1,263
3,635
4,898
Depreciation charged in the year
1,113
1,774
2,887
At 31 December 2025
2,376
5,409
7,785
Carrying amount
At 31 December 2025
9,869
5,696
15,565
At 31 December 2024
7,156
6,346
13,502
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,601
26,226
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
117,744
188,684
Trade creditors
-
0
220
Corporation tax
13
4,593
Other taxation and social security
4,762
11,323
Other creditors
(4,837)
5,315
117,682
210,135
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
4,167
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