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Company Registration No. 12622331 (England and Wales)
Y&O Virtual Tours Limited Unaudited accounts for the year ended 31 May 2025
Y&O Virtual Tours Limited Unaudited accounts Contents
Page
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Y&O Virtual Tours Limited Company Information for the year ended 31 May 2025
Director
Joshua Alexander Elliott
Company Number
12622331 (England and Wales)
Registered Office
3 School Bungalow Candleby Lane Cotgrave Nottingham Nottinghamshire NG12 3JG England
Accountants
Grace Heathfield + Co Ltd 13 Forest Close Cotgrave Nottinghamshire NG12 3JN
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Y&O Virtual Tours Limited Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,619 
2,089 
Current assets
Debtors
8,933 
10,517 
Cash at bank and in hand
537 
220 
9,470 
10,737 
Creditors: amounts falling due within one year
(2,908)
(4,476)
Net current assets
6,562 
6,261 
Total assets less current liabilities
8,181 
8,350 
Provisions for liabilities
Deferred tax
(308)
(418)
Net assets
7,873 
7,932 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
7,773 
7,832 
Shareholders' funds
7,873 
7,932 
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 August 2026 and were signed on its behalf by
Joshua Alexander Elliott Director Company Registration No. 12622331
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Y&O Virtual Tours Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Y&O Virtual Tours Limited is a private company, limited by shares, registered in England and Wales, registration number 12622331. The registered office is 3 School Bungalow, Candleby Lane, Cotgrave, Nottingham, Nottinghamshire, NG12 3JG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% RB
Computer equipment
25% RB
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Y&O Virtual Tours Limited Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2024
998 
3,706 
4,704 
At 31 May 2025
998 
3,706 
4,704 
Depreciation
At 1 June 2024
478 
2,137 
2,615 
Charge for the year
78 
392 
470 
At 31 May 2025
556 
2,529 
3,085 
Net book value
At 31 May 2025
442 
1,177 
1,619 
At 31 May 2024
520 
1,569 
2,089 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
7,924 
Other debtors
8,933 
2,593 
8,933 
10,517 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
1,568 
2,953 
Loans from directors
665 
1,053 
Accruals
675 
470 
2,908 
4,476 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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