REGISTERED NUMBER: 06606060 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

YORVALE (YORK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J J Binnian

M D Cormack

SECRETARY:

J J Binnian

REGISTERED OFFICE:

Pear Tree Farm

Shirbutt Lane

Hessay

York

YO26 8JT

REGISTERED NUMBER:

06606060 (England and Wales)

ACCOUNTANTS:

Baty Casson Long

6 Lascelles Road

Harrogate

HG2 0LA

FIXED ASSETS

Investment property

4

780,169

780,169

CURRENT ASSETS

Debtors

5

228,696

227,119

Cash at bank

7,697

3,973

236,393

231,092

CREDITORS

Amounts falling due within one year

6

221,937

274,954

NET CURRENT ASSETS/(LIABILITIES)

14,456

(43,862

)

TOTAL ASSETS LESS CURRENT LIABILITIES

794,625

736,307

PROVISIONS FOR LIABILITIES

25,934

25,934

NET ASSETS

768,691

710,373

CAPITAL AND RESERVES

Called up share capital

7

1

1

Revaluation reserve

8

81,856

81,856

Retained earnings

8

686,834

628,516

SHAREHOLDERS' FUNDS

768,691

710,373

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 (York) 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 as modified by the revaluation of certain assets.

The accounts have been prepared on the going concern basis which assumes the continued support of the bank and creditors and the company's ability to generate positive cash flow. In the opinion of the directors, the going concern basis is appropriate for the preparation of the accounts.

Turnover

Turnover represents amounts charged by the company in respect of rent and associated costs during the year, excluding value added tax.

Investment property

Investment property is shown at most recent market valuation. Any aggregate surplus or deficit arising from changes in market value is taken to profit and loss account and transferred to a fair value reserve: 'revaluation reserve'.

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.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

780,169

NET BOOK VALUE

At 31 October 2025

780,169

At 31 October 2024

780,169

Fair value at 31 October 2025 is represented by:

£

Valuation in 2022

780,169

If investment property had not been revalued it would have been included at the following historical cost:

31.10.25

31.10.24

£

£

Cost

689,256

689,256

Investment property was valued on an open market basis on 31 October 2022 by M Cormack MRICS and J Binnian MRICS .

Costs as stated above include capitalised interest of £3,095.

Both valuers are directors of the company.

In the event of disposal at the market value stated above, a tax charge of £22,728 would arise.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

4,729

3,152

Amounts owed by group undertakings

223,967

223,967

228,696

227,119

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

2,361

3,445

Amounts owed to group undertakings

176,077

240,698

Amounts owed to associates

4,632

4,632

Tax

15,924

14,891

VAT

3,443

3,051

Accruals and deferred income

19,500

8,237

221,937

274,954

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

1

Ordinary share

£1

1

1

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 November 2024

628,516

81,856

710,372

Profit for the year

58,318

58,318

At 31 October 2025

686,834

81,856

768,690

Deferred tax has been provided on the revaluation reserve at the rate of 25%.