REGISTERED NUMBER: 10489545 (England and Wales)

YOUMANS AND SONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Youmans

Mrs D Youmans

REGISTERED OFFICE:

27 Sycamore Avenue

Chandlers Ford

Eastleigh

Hampshire

SO53 5RJ

REGISTERED NUMBER:

10489545 (England and Wales)

FIXED ASSETS

Tangible assets

4

955

495

CURRENT ASSETS

Debtors

5

2,280

1,965

Cash at bank

28,009

12,170

30,289

14,135

CREDITORS

Amounts falling due within one year

6

(12,373

)

(12,634

)

NET CURRENT ASSETS

17,916

1,501

TOTAL ASSETS LESS CURRENT LIABILITIES

18,871

1,996

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

18,868

1,993

18,871

1,996

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

C Youmans - Director

1.	STATUTORY INFORMATION

Youmans and Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standards 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 are prepared in sterling, which is the functional currency of the company. Monetary

amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover

Turnover is measured at the fair value of consideration receivable for services provided in the ordinary course of business, net of value added tax.

Revenue from service contracts is recognised as the related services are performed. The Company invoices customers weekly for work completed during the preceding week and therefore recognises revenue in the accounting period in which the work giving rise to the entitlement has been undertaken.

Where services have been delivered prior to the reporting date but not yet invoiced, the income is recognised as accrued income. Where payments have been received or invoices issued in respect of future services, the amounts are recognised as deferred income until the performance obligations have been satisfied.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

Straight line over 3 years

Financial assets

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 December 2024

3,828

Additions

1,005

At 30 November 2025

4,833

DEPRECIATION

At 1 December 2024

3,333

Charge for year

545

At 30 November 2025

3,878

NET BOOK VALUE

At 30 November 2025

955

At 30 November 2024

495

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,680

1,785

Other debtors

600

180

2,280

1,965

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

10,546

10,818

Other creditors

1,827

1,816

12,373

12,634

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year advances totalling £41,239 (2024: £45,640) and repayments totalling £41,793 (2024: £47,763) were made by the directors. The balance owed to the directors at the year-end was £374 (2024: £180 owed by the directors).

The balance owed to the directors is repayable on demand.