Yorkshire Builders Federation Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12465428 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Yorkshire Builders Federation Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I D Billyard

Mr M G Hind

Mr M Scott

SECRETARY:

Rollits Company Secretaries Limited

REGISTERED OFFICE:

Citadel House

58 High Street

Hull

HU1 1QE

REGISTERED NUMBER:

12465428 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

SOLICITORS:

Rollits LLP

Citadel House

59 High Street

Hull

HU1 1QE

FIXED ASSETS

Tangible assets

4

90,000

Investments

5

416,053

410,659

506,053

500,659

CURRENT ASSETS

Debtors

6

5,193

4,899

Cash at bank

13,999

15,948

19,192

20,847

CREDITORS

Amounts falling due within one year

7

7,899

4,942

NET CURRENT ASSETS

11,293

15,905

TOTAL ASSETS LESS CURRENT
LIABILITIES

517,346

516,564

PROVISIONS FOR LIABILITIES

53,047

51,744

NET ASSETS

464,299

464,820

RESERVES

Revaluation reserve

72,900

Other reserves

243,706

Retained earnings

147,693

148,214

464,299

464,820

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Mr M Scott - Director

1.	STATUTORY INFORMATION

Yorkshire Builders Federation Limited is a private company, limited by guarantee , 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 assets and liabilities of the Yorkshire Builders Federation were transferred to the company on 21 February 2020 and an 'Other Reserve' was created on that date.

Tangible fixed assets

Included in tangible fixed assets, is a 'Chain of Office' which is included at valuation. Any annual changes in value will be recognised in the revaluation reserve, after deferred tax provision.

As the residual value is expected to be equal to or more than current value, no depreciation will be charged.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 is recognised in respect of all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit.The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates that have been enacted or substantively enacted by the balance sheet date.

Investments

Investments comprise investments in listed equity instruments which are measured at fair value. Changes in fair value are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST OR VALUATION

At 1 April 2025

and 31 March 2026

90,000

NET BOOK VALUE

At 31 March 2026

90,000

At 31 March 2025

90,000

Cost or valuation at 31 March 2026 is represented by:

Plant and

machinery

etc

£

Valuation in 2020

90,000

The Chain of Office was valued on an open market basis on 15 January 2020 by Phillip Stoner the Jeweller .

The original cost of the Chain of Office is unknown.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

410,659

Additions

11,719

Disposals

(20,697

)

Revaluations

14,372

At 31 March 2026

416,053

NET BOOK VALUE

At 31 March 2026

416,053

At 31 March 2025

410,659

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2020

97,702

Valuation in 2021

106,898

Valuation in 2022

19,756

Valuation in 2023

(55,291

)

Valuation in 2024

14,905

Valuation in 2025

(1,638

)

Valuation in 0

6,858

Cost

226,863

416,053

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

Other debtors

5,193

4,899

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

Other creditors

7,899

4,942