REGISTERED NUMBER: 11606727 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

T.s (Yorkshire) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J Scarlett

REGISTERED OFFICE:

W Maw Recycling Ltd

Steel Street

Rotherham

S61 1DF

REGISTERED NUMBER:

11606727 (England and Wales)

ACCOUNTANTS:

Parkins Accountants Ltd

T/A, Parkins, Chartered Accountants

Moor Park House

Bawtry Rd

Wickersley

Rotherham

South Yorkshire

S66 2BL

FIXED ASSETS

Tangible assets

4

2,565,455

2,683,093

CURRENT ASSETS

Debtors

5

1,179,889

1,092,899

Cash at bank

2,205,216

1,865,483

3,385,105

2,958,382

CREDITORS

Amounts falling due within one year

6

268,551

244,492

NET CURRENT ASSETS

3,116,554

2,713,890

TOTAL ASSETS LESS CURRENT LIABILITIES

5,682,009

5,396,983

CREDITORS

Amounts falling due after more than one year

7

(12,789

)

(76,692

)

PROVISIONS FOR LIABILITIES

8

(487,436

)

(670,774

)

NET ASSETS

5,181,784

4,649,517

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

5,181,684

4,649,417

SHAREHOLDERS' FUNDS

5,181,784

4,649,517

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 22 July 2026 and were signed by:

T E Scarlett - Director

Mrs J Scarlett - Director

1.	STATUTORY INFORMATION

T.s (Yorkshire) Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

3,060,843

4,750

1,188,190

1,800

4,255,583

Additions

265,000

-

-

-

265,000

At 31 December 2025

3,325,843

4,750

1,188,190

1,800

4,520,583

DEPRECIATION

At 1 January 2025

963,276

3,227

604,187

1,800

1,572,490

Charge for year

236,257

381

146,000

-

382,638

At 31 December 2025

1,199,533

3,608

750,187

1,800

1,955,128

NET BOOK VALUE

At 31 December 2025

2,126,310

1,142

438,003

-

2,565,455

At 31 December 2024

2,097,567

1,523

584,003

-

2,683,093

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

539,000

544,364

1,083,364

DEPRECIATION

At 1 January 2025

212,262

291,227

503,489

Charge for year

32,674

63,284

95,958

At 31 December 2025

244,936

354,511

599,447

NET BOOK VALUE

At 31 December 2025

294,064

189,853

483,917

At 31 December 2024

326,738

253,137

579,875

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

279,930

422,940

Other debtors

899,959

669,959

1,179,889

1,092,899

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

65,838

183,009

Trade creditors

1,193

2,177

Tax

155,523

8,502

Social security and other taxes

1,100

209

VAT

40,317

47,955

Other creditors

1,676

-

Accrued expenses

2,904

2,640

268,551

244,492

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

12,789

76,692

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

487,436

670,774

Deferred

tax

£

Balance at 1 January 2025

670,774

Movement in year

(183,338

)

Balance at 31 December 2025

487,436

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.

RESERVES

Retained

earnings

£

At 1 January 2025

4,649,417

Profit for the year

532,267

At 31 December 2025

5,181,684