East Yorkshire Shutters Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06398679

East Yorkshire Shutters Limited

Filleted Unaudited Financial Statements

31 October 2025

East Yorkshire Shutters Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6		401,329		424,880

Current assets

Stocks		47,038	56,400
Debtors	7	569,011	351,759
Cash at bank and in hand		489,754	602,993
		------------	------------
		1,105,803	1,011,152

Creditors: amounts falling due within one year	8	442,499		444,959
		------------		------------
Net current assets			663,304		566,193
			------------		---------
Total assets less current liabilities			1,064,633		991,073

Creditors: amounts falling due after more than one year	9		46,232		49,000

Provisions

Taxation including deferred tax	36,100	40,512
	------------	---------
Net assets	982,301	901,561
	------------	---------

Capital and reserves

Called up share capital	10	100	100
Profit and loss account		982,201	901,461
		---------	---------
Shareholders funds		982,301	901,561
		---------	---------

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 income and retained earnings 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 .

East Yorkshire Shutters Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

Mr J D Puplett

Director

Company registration number: 06398679

East Yorkshire Shutters 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 279 Chanterlands Avenue, Hull, HU5 4DS, United Kingdom.

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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% straight line
Fixtures and fittings	-	10% straight line
Motor vehicles	-	20% straight line

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.

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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 20 (2024: 19 ).

5. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	51,237	82,748
Adjustments in respect of prior periods	–	108
	--------	--------
Total current tax	51,237	82,856
	--------	--------

Deferred tax:

Origination and reversal of timing differences	( 4,412)	( 9,629)
	--------	--------
Tax on profit	46,825	73,227
	--------	--------

6. Tangible assets

	Freehold property	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 November 2024	295,228	99,623	234,952	629,803
Additions	–	–	48,000	48,000
Disposals	–	–	( 20,579)	( 20,579)
	---------	--------	---------	---------
At 31 October 2025	295,228	99,623	262,373	657,224
	---------	--------	---------	---------
Depreciation
At 1 November 2024	32,397	54,959	117,567	204,923
Charge for the year	5,905	6,645	49,055	61,605
Disposals	–	–	( 10,633)	( 10,633)
	---------	--------	---------	---------
At 31 October 2025	38,302	61,604	155,989	255,895
	---------	--------	---------	---------
Carrying amount
At 31 October 2025	256,926	38,019	106,384	401,329
	---------	--------	---------	---------
At 31 October 2024	262,831	44,664	117,385	424,880
	---------	--------	---------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 31 October 2025	97,545
	--------
At 31 October 2024	109,813
	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	392,133	324,683
Prepayments and accrued income	16,922	13,986
Directors loan account	–	1,497
Other debtors	159,956	11,593
	---------	---------
	569,011	351,759
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	281,630	283,260
Accruals and deferred income	36,346	26,795
Corporation tax	51,237	82,748
Social security and other taxes	34,600	22,220
Obligations under finance leases and hire purchase contracts	35,884	29,936
Director loan accounts	1	–
Other creditors	2,801	–
	---------	---------
	442,499	444,959
	---------	---------

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

	2025	2024
	£	£
Obligations under finance leases and hire purchase contracts	46,232	49,000
	--------	--------

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

11. Directors' advances, credits and guarantees

At the year end there were no directors credits, advances or guarantees.