ELV Yorkshire Limited 30/11/2025 iXBRL

Company registration number: 15263014

ELV Yorkshire Limited

Unaudited filleted abridged financial statements

30 November 2025

ELV Yorkshire Limited

Contents

Directors and other information

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

ELV Yorkshire Limited

Directors and other information


	Directors	E.J. Richards
		L.A. Turner


	Company number	15263014


	Registered office	10 Overdale Mount
		Sowerby Bridge
		HX6 2SZ


	Accountants	Bostocks Boyce Welch
		The Counting House
		Tower Buildings
		Wade House Road
		Shelf
		HX3 7PB

ELV Yorkshire Limited

Abridged statement of financial position

30 November 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	4	248,584		237,156
		_______		_______
			248,584		237,156

Current assets
Cash at bank and in hand		1,704		401
		_______		_______
		1,704		401
Creditors: amounts falling due
within one year		( 189,800)		( 131,084)
		_______		_______
Net current liabilities			( 188,096)		( 130,683)
			_______		_______
Total assets less current liabilities			60,488		106,473

Creditors: amounts falling due
after more than one year			( 161,000)		( 161,000)
			_______		_______
Net liabilities			( 100,512)		( 54,527)
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			( 100,612)		( 54,627)
			_______		_______
Shareholders deficit			( 100,512)		( 54,527)
			_______		_______

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The 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 Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 28 August 2026 , and are signed on behalf of the board by:

E.J. Richards L.A. Turner

Director Director

Company registration number: 15263014

ELV Yorkshire Limited

Statement of changes in equity

Year ended 30 November 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 December 2023	-	-	-

Loss for the year		( 54,627)	( 54,627)
	_______	_______	_______
Total comprehensive income for the year	-	( 54,627)	( 54,627)

Issue of shares	100		100
	_______	_______	_______
Total investments by and distributions to owners	100	-	100

	_______	_______	_______
At 30 November 2024 and 1 December 2024	100	( 54,627)	( 54,527)

Loss for the year		( 45,985)	( 45,985)
	_______	_______	_______
Total comprehensive income for the year	-	( 45,985)	( 45,985)

	_______	_______	_______
At 30 November 2025	100	( 100,612)	( 100,512)
	_______	_______	_______

ELV Yorkshire Limited

Notes to the financial statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Overdale Mount, Sowerby Bridge, HX6 2SZ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	20 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

4. Tangible assets


		£
	Cost
	At 1 December 2024	238,945
	Additions	16,073
		_______
	At 30 November 2025	255,018
		_______
	Depreciation
	At 1 December 2024	1,789
	Charge for the year	4,645
		_______
	At 30 November 2025	6,434
		_______
	Carrying amount
	At 30 November 2025	248,584
		_______
	At 30 November 2024	237,156
		_______