York Forty-Four Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00844048

YORK FORTY-FOUR LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 October 2025

YORK FORTY-FOUR LIMITED

STATEMENT OF FINANCIAL POSITION

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed Assets

Intangible assets	5	–	10,000
Tangible assets	6	11,905,594	11,403,650
Investments	7	128,611	203,265
		---------------	---------------
		12,034,205	11,616,915

Current Assets

Stocks		2,420,814	2,496,516
Debtors	8	1,130,533	1,988,571
Cash at bank and in hand		2,989,238	1,976,861
		-------------	-------------
		6,540,585	6,461,948

Creditors: amounts falling due within one year	9	1,619,963		2,055,304
		-------------		-------------
Net Current Assets			4,920,622		4,406,644
			---------------		---------------
Total Assets Less Current Liabilities			16,954,827		16,023,559

Creditors: amounts falling due after more than one year	10		1,434,459		1,683,663

Provisions

Taxation including deferred tax	280,500	257,250
	---------------	---------------
Net Assets	15,239,868	14,082,646
	---------------	---------------

YORK FORTY-FOUR LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 October 2025

	2025		2024
Note	£	£	£	£

Capital and Reserves

Called up share capital	245,747	245,747
Capital redemption reserve	45,000	45,000
Other reserves	369,572	164,572
Profit and loss account	14,579,549	13,627,327
	---------------	---------------
Shareholders Funds	15,239,868	14,082,646
	---------------	---------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 30 April 2026 , and are signed on behalf of the board by:

Mr T A N Brierley	Mr P J E Brierley
Director	Director

Company registration number: 00844048

YORK FORTY-FOUR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Bungalow, Wetherby Road, Boroughbridge, YORK, YO51 9HS.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Caravan site income and property rental income is recognised in the period to which it relates. Site income and rental income invoiced in advance is deferred. Caravan sales income is recognised on delivery to the customer.

Taxation

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exceptions: Provision is made for tax on gains arising from the revaluation (and similar fair value adjustments) of fixed assets, and gains on disposal of fixed assets that have been rolled over into replacement assets, only to the extent that, at the balance sheet date, there is a binding agreement to dispose of the assets concerned. However, no provision is made where, on the basis of all available evidence at the balance sheet date, it is more likely than not that the taxable gain will be rolled over into replacement assets and charged to tax only where the replacement assets are sold.

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.

Tangible Assets

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.

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 property	-	2%-4% excluding land
Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	20% reducing balance
Motor vehicles	-	25% reducing balance

Investment Property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss. If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. Stock of caravans is valued on an individual basis and includes refurbishment costs where applicable. Sundry stocks are valued on a first in first out basis.

Finance Leases 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.

Government Grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model.

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.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 53 (2024: 49 ).

5. Intangible Assets

	Goodwill
	£
Cost
At 1 November 2024 and 31 October 2025	49,997
	---------
Amortisation
At 1 November 2024	39,997
Charge for the year	10,000
	---------
At 31 October 2025	49,997
	---------
Carrying amount
At 31 October 2025	–
	---------
At 31 October 2024	10,000
	---------

6. Tangible Assets

	Freehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost or valuation
At 1 November 2024	11,830,716	1,104,723	65,074	187,517	13,188,030
Additions	432,390	140,754	–	61,680	634,824
Disposals	–	( 24,498)	( 6,818)	( 67,762)	( 99,078)
Revaluations	205,000	–	–	–	205,000
	---------------	-------------	---------	----------	---------------
At 31 October 2025	12,468,106	1,220,979	58,256	181,435	13,928,776
	---------------	-------------	---------	----------	---------------
Depreciation
At 1 November 2024	1,107,255	540,794	41,691	94,640	1,784,380
Charge for the year	185,366	76,161	4,977	16,260	282,764
Disposals	–	( 7,497)	( 6,819)	( 29,646)	( 43,962)
	---------------	-------------	---------	----------	---------------
At 31 October 2025	1,292,621	609,458	39,849	81,254	2,023,182
	---------------	-------------	---------	----------	---------------
Carrying amount
At 31 October 2025	11,175,485	611,521	18,407	100,181	11,905,594
	---------------	-------------	---------	----------	---------------
At 31 October 2024	10,723,461	563,929	23,383	92,877	11,403,650
	---------------	-------------	---------	----------	---------------

Included within the above is investment property as follows:

	£
At 1 November 2024	775,000
Fair value adjustments	205,000
	----------
At 31 October 2025	980,000
	----------

Investment properties have been valued, by the directors, at their open market value on the basis of an unrestricted sale.

Freehold property has been given as security against bank and other borrowing.

7. Investments

	Shares in group undertakings	Other investments other than loans	Total
	£	£	£
Cost
At 1 November 2024 and 31 October 2025	256,048	154,654	410,702
	----------	----------	----------
Impairment
At 1 November 2024	200,637	6,800	207,437
Impairment losses	–	74,654	74,654
	----------	----------	----------
At 31 October 2025	200,637	81,454	282,091
	----------	----------	----------

Carrying amount
At 31 October 2025	55,411	73,200	128,611
	----------	----------	----------
At 31 October 2024	55,411	147,854	203,265
	----------	----------	----------

8. Debtors

	2025	2024
	£	£
Trade debtors	61,664	1,074,440
Other debtors	1,068,869	914,131
	-------------	-------------
	1,130,533	1,988,571
	-------------	-------------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	228,182	276,000
Trade creditors	215,794	249,755
Amounts owed to group undertakings	55,411	55,411
Social security and other taxes	82,274	218,845
Other creditors	1,038,302	1,255,293
	-------------	-------------
	1,619,963	2,055,304
	-------------	-------------

Creditors totalling £239,012 (2024 - £289,923) are secured against the tangible fixed assets of the company.

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,377,826	1,624,200
Other creditors	56,633	59,463
	-------------	-------------
	1,434,459	1,683,663
	-------------	-------------

Creditors totalling £1,434,459 (2024 - £1,683,663) are secured against the tangible fixed assets of the company.

Bank borrowing repayable by instalments due after five years totals £815,780 (2024 - £1,020,174) and is subject to a rate of interest that varies with the bank base rate.

11. Fair Value Reserve

The following movements on the fair value reserve are included within other reserves in the statement of changes in equity:

	2025	2024
	£	£
At start of year	164,572	164,572
Reclassification from fair value reserve to profit and loss account	205,000	–
	----------	----------
At end of year	369,572	164,572
	----------	----------

12. Directors' Advances, Credits and Guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr T A N Brierley	21,339	11,850	–	33,189
Mr P J E Brierley	272,808	12,000	( 65,095)	219,713
	----------	---------	---------	----------
	294,147	23,850	( 65,095)	252,902
	----------	---------	---------	----------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr T A N Brierley	19,013	2,326	–	21,339
Mr P J E Brierley	142,983	129,825	–	272,808
	----------	----------	----	----------
	161,996	132,151	–	294,147
	----------	----------	----	----------

All balances are repayable on demand and are subject to varying rates of interest.