Company registration number 11673381 (England and Wales)
YORK COMMERCIAL INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
YORK COMMERCIAL INVESTMENTS LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 7
YORK COMMERCIAL INVESTMENTS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
4
793
1,058
Investment property
5
1,300,000
1,850,726
1,300,793
1,851,784
Current assets
Trade and other receivables
6
26,927
2,617
Cash and cash equivalents
301,594
667,415
328,521
670,032
Current liabilities
7
(1,635,714)
(2,009,028)
Net current liabilities
(1,307,193)
(1,338,996)
Total assets less current liabilities
(6,400)
512,788
Provisions for liabilities
(198)
(265)
Net (liabilities)/assets
(6,598)
512,523
Equity
Called up share capital
100
100
Retained earnings
(6,698)
512,423
Total equity
(6,598)
512,523

For the financial year ended 30 November 2025 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 year in question in accordance with section 476.

The directors acknowledge their 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 directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 August 2026 and are signed on its behalf by:
Mr G Burgess
Director
Company registration number 11673381 (England and Wales)
YORK COMMERCIAL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

York Commercial Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Holly Tree House, Harwood Road, Northminster Business Park, Upper Poppleton, York, North Yorkshire, YO26 6QU.

1.1
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 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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue is re presented by rental income and is shown net of VAT.

Rental revenue from tenancies of the company's investment property is recognised by reference to the period of occupation, to the extent that it is probable that economic benefit will flow to the company.

1.3
Property, plant and equipment

Property, plant and equipment 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:

Plant and equipment
25% reducing balance

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.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Impairment of non-current assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

YORK COMMERCIAL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

YORK COMMERCIAL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
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 income statement 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.

1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are 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.

YORK COMMERCIAL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
3
Employees

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

2025
2024
Number
Number
Total
3
3
4
Property, plant and equipment
Plant and machinery etc
£
Cost
At 1 December 2024 and 30 November 2025
2,125
Depreciation and impairment
At 1 December 2024
1,067
Depreciation charged in the year
265
At 30 November 2025
1,332
Carrying amount
At 30 November 2025
793
At 30 November 2024
1,058
5
Investment property
2025
£
Fair value
At 1 December 2024
1,850,726
Revaluations
(550,726)
At 30 November 2025
1,300,000

Investment property comprises commercial premises. The fair value of the investment property has been arrived at on the basis of professional valuations by chartered surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. The figure has been considered by the directors and is deemed to represent a fair value of the investment property.

YORK COMMERCIAL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
6
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
663
-
0
Other receivables
26,264
2,617
26,927
2,617
7
Current liabilities
2025
2024
£
£
Trade payables
23,849
96
Taxation and social security
7,460
42,729
Other payables
1,604,405
1,966,203
1,635,714
2,009,028
YORK COMMERCIAL INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 7 -
8
Related party transactions
Transactions with related parties
2025
2024
Amounts due to related parties
£
£
Key management personnel
1,599,078
1,950,900

Amounts due to key management personnel are interest-free and unsecured.

2025-11-30 2024-12-01 false false false 10 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr C M Burgess (Deceased)Mrs J Burgess Mr G Burgess 11673381 2024-12-01 2025-11-30 11673381 2025-11-30 11673381 2024-11-30 11673381 core:OtherPropertyPlantEquipment 2025-11-30 11673381 core:OtherPropertyPlantEquipment 2024-11-30 11673381 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 11673381 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 11673381 core:CurrentFinancialInstruments 2025-11-30 11673381 core:CurrentFinancialInstruments 2024-11-30 11673381 core:ShareCapital 2025-11-30 11673381 core:ShareCapital 2024-11-30 11673381 core:RetainedEarningsAccumulatedLosses 2025-11-30 11673381 core:RetainedEarningsAccumulatedLosses 2024-11-30 11673381 bus:Director3 2024-12-01 2025-11-30 11673381 core:PlantMachinery 2024-12-01 2025-11-30 11673381 2023-12-01 2024-11-30 11673381 core:OtherPropertyPlantEquipment 2024-11-30 11673381 core:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 11673381 2024-11-30 11673381 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11673381 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11673381 bus:FRS102 2024-12-01 2025-11-30 11673381 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 11673381 bus:Director1 2024-12-01 2025-11-30 11673381 bus:Director2 2024-12-01 2025-11-30 11673381 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP