Yorkshire Dales Ice Cream Limited

Registered number

06131409

Filleted Accounts

31 December 2025

Yorkshire Dales Ice Cream Limited
Registered number:		06131409
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		101,651			103,302
Tangible assets	4		436,702			465,075
			538,353			568,377

Current assets
Stocks		125,000			100,000
Debtors	5	1,132,429			1,024,811
Cash at bank and in hand		277,505			358,305
		1,534,934			1,483,116

Creditors: amounts falling due within one year	6	(675,806)			(507,964)

Net current assets			859,128			975,152

Total assets less current liabilities			1,397,481			1,543,529

Creditors: amounts falling due after more than one year	7		(388,963)			(535,652)

Provisions for liabilities			(72,309)			(72,309)


Net assets			936,209			935,568

Capital and reserves
Called up share capital			4			4
Profit and loss account			936,205			935,564

Shareholders' funds			936,209			935,568

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Scott Rogers
Director
Approved by the board on 10 June 2026

Yorkshire Dales Ice Cream Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Improvements to property			2% on cost
	Plant and machinery			15% on reducing balance
	Motor Vehicles			25% on reducing balance
	Computer equipment			25% on reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025			2024
Number							Number

	Average number of persons employed by the company					45			35


3	Intangible fixed assets								£
	Goodwill:

	Cost
	At 1 January 2025								133,020
	At 31 December 2025								133,020

	Amortisation
	At 1 January 2025								29,718
	Provided during the year								1,651
	At 31 December 2025								31,369

	Net book value
	At 31 December 2025								101,651
	At 31 December 2024								103,302

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Improve- ments to property		Plant and machinery etc		Motor vehicles		Computer equipment	Total
£			£		£		£		£
	Cost
	At 1 January 2025	66,644		706,252		1,271,142		8,363	2,044,038
	Additions	53,608		9,878		4,919		1,249	68,405
	Disposals	-		(8,729)		(1,130)		-	(9,859)
	At 31 December 2025	120,252		707,401		1,274,931		9,612	2,102,584

	Depreciation
	At 1 January 2025	8,307		541,058		1,031,082		6,879	1,580,447
	Charge for the year	2,239		24,951		60,292		686	87,482
	At 31 December 2025	10,546		566,009		1,091,374		7,565	1,667,929

	Net book value
	At 31 December 2025	109,706		141,392		183,557		2,047	436,702
	At 31 December 2024	58,337		165,194		240,060		1,484	465,075


5	Debtors					2025			2024
£							£

	Trade debtors					155,980			134,766
	Other debtors					520,955			545,952
	Directors' current accounts					104,051			102,900
	Prepayments					351,443			241,193
						1,132,429			1,024,811


6	Creditors: amounts falling due within one year					2025			2024
£							£

	Bank loans and overdrafts					15,819			16,672
	Trade creditors					558,106			403,779
	VAT					25,626			27,922
	Taxation and social security costs					42,881			26,217
	Accrued expenses					1,440			1,440
	Other creditors					31,934			31,934
						675,806			507,964


7	Creditors: amounts falling due after one year					2025			2024
£							£

	Bank loans - 1-2 years					75,591			94,700
	Bank loans - 3-5 years					37,062			69,127
	Obligations under finance lease and hire purchase contracts					276,310			371,825
						388,963			535,652


8	Other information

	Yorkshire Dales Ice Cream Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Calm Slate Farm
	Halton East
	Skipton
	North Yorkshire
	BD23 6EU