Company registration number 10449321 (England and Wales)
YORBAG LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
YORBAG LIMITED
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 1 -
30 April 2026
31 October 2024
Notes
£
£
£
£
Intangible assets
-
0
-
0
Current assets
Debtors
5
-
0
8,911
Cash at bank and in hand
733
408
733
9,319
Creditors: amounts falling due within one year
7
(7,808)
(13,381)
Net current liabilities
(7,075)
(4,062)
Creditors: amounts falling due after more than one year
6
-
0
(1,370)
Net liabilities
(7,075)
(5,432)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(7,175)
(5,532)
Total equity
(7,075)
(5,432)

For the financial period ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 20 July 2026
Mr D Martin
Director
Company registration number 10449321 (England and Wales)
YORBAG LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2026
30 April 2026
- 2 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Accounting policies
Company information

YORBAG LIMITED is a private company limited by shares incorporated in England and Wales. The registered office is 21 The Point, Rockingham Road, Market Harborough, Leicestershire, England, LE16 7NU.

2.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard 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 company ceased to trade on 30 April 2026 and will remain dormant for the foreseeable future. All assets will be realised and all liabilities settled at their balance sheet values. On this basis the accounts have been prepared as though the company is a going concern.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

2.2
Reporting period

The director took the decision to extend the accounting period to 18 months to align with the cessation of trade date. Comparatives presented in the financial statements are therefore not entirely comparable.

2.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

2.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33% on cost
YORBAG LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2026
2
Accounting policies
(Continued)
- 3 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2.6
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
2024
Number
Number
Total
2
2
4
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 November 2024 and 30 April 2026
1,026
Depreciation and impairment
At 1 November 2024 and 30 April 2026
1,026
Carrying amount
At 30 April 2026
-
0
At 31 October 2024
-
0
YORBAG LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2026
- 4 -
5
Debtors
2026
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
63
Corporation tax recoverable
-
0
181
Other debtors
-
0
417
-
661
2026
2024
Amounts falling due after more than one year:
£
£
Other debtors
-
0
8,250
Total debtors
-
8,911
6
Creditors: amounts falling due after more than one year
2026
2024
£
£
Bank loans and overdrafts
-
0
1,370
7
Creditors: amounts falling due within one year
2026
2024
£
£
Bank loans
-
0
1,932
Director's loan account
7,232
10,891
Accruals and deferred income
576
558
7,808
13,381
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