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Registration number: 15264900

YMCA Humber Limited
Filleted Financial Statements
for the Year Ended 31 December 2025

YMCA Humber Limited

Contents

Balance Sheet | 1
Notes to the Financial Statements | 2 to 5

YMCA Humber Limited

(Registration number: 15264900)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 18,478 | 20,825
Current assets |  |  |
Stocks | 5 | 1,540 | 3,463
Debtors | 6 | 6,408 | 4,260
Cash at bank and in hand |  | 95,127 | 56,373
|  | 103,075 | 64,096
Creditors: Amounts falling due within one year | 7 | (88,651) | (54,210)
Net current assets |  | 14,424 | 9,886
Net assets |  | 32,902 | 30,711
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Retained earnings |  | 32,901 | 30,710
Shareholders' funds |  | 32,902 | 30,711

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 June 2026 and signed on its behalf by:

......................................... N Strawson Director

YMCA Humber Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
21 Freeman Street
Grimsby
DN32 7AB
United Kingdom

These financial statements were authorised for issue by the Board on 8 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 8 June 2026 was Carrie Anne Jensen ACA, who signed for and on behalf of Forrester Boyd Limited.

.........................................

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

YMCA Humber Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | between 4 and 15 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised at the transaction price, less provision for impairment.A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and selling price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised at the transaction price.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 4 (2024 - 3).

YMCA Humber Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 23,097 | 23,097
At 31 December 2025 | 23,097 | 23,097
Depreciation
At 1 January 2025 | 2,272 | 2,272
Charge for the year | 2,347 | 2,347
At 31 December 2025 | 4,619 | 4,619
Carrying amount
At 31 December 2025 | 18,478 | 18,478
At 31 December 2024 | 20,825 | 20,825

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 1,540 | 3,463

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 6,270 | 3,861
Prepayments | 138 | -
Other debtors | - | 399
| 6,408 | 4,260

YMCA Humber Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 2,091 | 232
Amounts owed to Group undertakings and undertakings in which the Company has a participating interest | 10 | 79,963 | 47,296
Accruals and deferred income |  | 6,597 | 6,682
|  | 88,651 | 54,210

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

9 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 2,400 | 5,272
Later than one year and not later than five years | - | 2,400
| 2,400 | 7,672

The amount of non-cancellable operating lease payments recognised as an expense during the year was £2,639 (2024 - £5,272).

10 | Related party transactions

The Company has taken advantage of the exemption in section 33 of FRS102 'Related Party Disclosures' from disclosing transactions with other members of the group in which any subsidiary which is a party to the transaction is wholly owned by the group.

11 | Parent and ultimate parent undertaking

The Company's immediate parent is Grimsby Cleethorpes and Humber Region YMCA, incorporated in England and Wales.