REGISTERED NUMBER: 04746703 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

YORVALE INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J J Binnian

M D Cormack

SECRETARY:

M D Cormack

REGISTERED OFFICE:

Pear Tree Farm

Shirbutt Lane

Hessay

York

YO26 8JT

REGISTERED NUMBER:

04746703 (England and Wales)

ACCOUNTANTS:

Baty Casson Long

6 Lascelles Road

Harrogate

HG2 0LA

SOLICITORS:

DWF

Bridgewater Place

Water Lane

Leeds

LS11 5DY

FIXED ASSETS

Tangible assets

4

425

552

Investments

5

2

2

427

554

CURRENT ASSETS

Debtors

6

631,921

648,765

Cash at bank and in hand

33,977

87,431

665,898

736,196

CREDITORS

Amounts falling due within one year

7

312,941

302,988

NET CURRENT ASSETS

352,957

433,208

TOTAL ASSETS LESS CURRENT LIABILITIES

353,384

433,762

PROVISIONS FOR LIABILITIES

107

107

NET ASSETS

353,277

433,655

CAPITAL AND RESERVES

Called up share capital

8

10,000

10,000

Share premium

9

119,552

119,552

Retained earnings

9

223,725

304,103

SHAREHOLDERS' FUNDS

353,277

433,655

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

J J Binnian - Director

M D Cormack - Director

1.	STATUTORY INFORMATION

Yorvale Investments 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents amounts invoiced by the company in respect of services provided during the year excluding value added tax.

Tangible fixed assets

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

Fixtures and fittings

-

10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 November 2024

and 31 October 2025

6,949

DEPRECIATION

At 1 November 2024

6,397

Charge for year

127

At 31 October 2025

6,524

NET BOOK VALUE

At 31 October 2025

425

At 31 October 2024

552

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

2

NET BOOK VALUE

At 31 October 2025

2

At 31 October 2024

2

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Amounts owed by group undertakings

629,517

645,164

VAT

4

1,201

Prepayments and accrued income

2,400

2,400

631,921

648,765

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Tax

-

53

Social security and other taxes

11

-

Advances by associates

243,529

247,382

Advances by directors

30,401

48,428

Accruals and deferred income

39,000

7,125

312,941

302,988

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

10,000

ordinary

£1

10,000

10,000

9.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 November 2024

304,103

119,552

423,655

Deficit for the year

(378

)

(378

)

Dividends

(80,000

)

(80,000

)

At 31 October 2025

223,725

119,552

343,277

10.	ULTIMATE CONTROLLING PARTY

Control is not vested in any one individual.