| REGISTERED NUMBER: |
| C J YARNELL LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 NOVEMBER 2025 |
| REGISTERED NUMBER: |
| C J YARNELL LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 NOVEMBER 2025 |
| C J YARNELL LIMITED (REGISTERED NUMBER: 05284637) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the year ended 30 November 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Chartered Certified Accountants' Report | 7 |
| C J YARNELL LIMITED |
| COMPANY INFORMATION |
| for the year ended 30 November 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| Brook House |
| 47 High Street |
| Henley in Arden |
| Warwickshire |
| B95 5AA |
| C J YARNELL LIMITED (REGISTERED NUMBER: 05284637) |
| BALANCE SHEET |
| 30 November 2025 |
| 30/11/25 | 30/11/24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| C J YARNELL LIMITED (REGISTERED NUMBER: 05284637) |
| BALANCE SHEET - continued |
| 30 November 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| C J YARNELL LIMITED (REGISTERED NUMBER: 05284637) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 30 November 2025 |
| 1. | STATUTORY INFORMATION |
| C J Yarnell Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Significant judgements and estimates |
| The significant accounting estimates applied in the preparation of these financial statements are set out below: |
| Depreciation rates are calculated using rates applied to write off each asset over it's estimated useful life. |
| These policies have been consistently applied to all years presented unless otherwise stated. |
| Turnover |
| Turnover represents the net invoiced provision of services together with work done, excluding value added tax. |
| Turnover has been recognised in accordance with the accounting principles stipulated within Urgent Issues Task Force Abstract 40. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| 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. |
| C J YARNELL LIMITED (REGISTERED NUMBER: 05284637) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 30 November 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor | Computer |
| machinery | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 December 2024 |
| Disposals | ( |
) | ( |
) | ( |
) | ( |
) |
| At 30 November 2025 | ( |
) |
| DEPRECIATION |
| At 1 December 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) | ( |
) |
| At 30 November 2025 | ( |
) |
| NET BOOK VALUE |
| At 30 November 2025 |
| At 30 November 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30/11/25 | 30/11/24 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| VAT |
| Prepayments |
| C J YARNELL LIMITED (REGISTERED NUMBER: 05284637) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 30 November 2025 |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30/11/25 | 30/11/24 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Amounts owed to group undertakings |
| Social security & other taxes |
| VAT | 17 | - |
| Directors' loan accounts | 27,252 | 71,540 |
| Accruals and other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 30/11/25 | 30/11/24 |
| £ | £ |
| Bank loans - 1-2 years |
| Bank loans - 2-5 years |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 30/11/25 | 30/11/24 |
| £ | £ |
| Bank loans |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 30/11/25 | 30/11/24 |
| value: | £ | £ |
| Ordinary | £1 | 1 | 1 |
| 10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The company's bank loan and overdraft facility is secured by personal security provided by the directors. |
| CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS |
| ON THE UNAUDITED FINANCIAL STATEMENTS OF |
| C J YARNELL LIMITED |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C J Yarnell Limited for the year ended 30 November 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook. |
| This report is made solely to the Board of Directors of C J Yarnell Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C J Yarnell Limited and state those matters that we have agreed to state to the Board of Directors of C J Yarnell Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at |
| https://www.accaglobal.com/gb/en/technical-activities/technical-resources- |
| search/2009/october/factsheet-163-audit-exempt-companies.html. |
| To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that C J Yarnell Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of C J Yarnell Limited. You consider that C J Yarnell Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of C J Yarnell Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| Chartered Certified Accountants |
| Brook House |
| 47 High Street |
| Henley in Arden |
| Warwickshire |
| B95 5AA |