REGISTERED NUMBER: 09777459 (England and Wales)

Report of the Directors and

Unaudited Consolidated Financial Statements for the Year Ended 31 December 2025

for

York Roast Co Group Limited

Page

Company Information

1

Report of the Directors

2

Chartered Certified Accountants' Report

3

Consolidated Income Statement

4

Consolidated Statement of Financial Position

5

Company Statement of Financial Position

7

Consolidated Statement of Changes in Equity

9

Company Statement of Changes in Equity

10

Notes to the Consolidated Financial Statements

11

DIRECTORS:

W A Chadwick

S P Chadwick

REGISTERED OFFICE:

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

REGISTERED NUMBER:

09777459 (England and Wales)

ACCOUNTANTS:

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

BANKERS:

HSBC Bank

13 Parliament Street

York

YO1 8XS

The directors present their report with the financial statements of the company and the group for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company is that of a holding company.

DIRECTORS

W A Chadwick has held office during the whole of the period from 1 January 2025 to the date of this report.

Other changes in directors holding office are as follows:

S P Chadwick - appointed 28 May 2025

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

S P Chadwick - Director

11 August 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of York Roast Co Group Limited for the year ended 31 December 2025 which comprise the Consolidated Income Statement, Consolidated Statement of Financial Position, Company Statement of Financial Position, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity and the related notes from the company's and the group'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 York Roast Co Group 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 York Roast Co Group Limited and state those matters that we have agreed to state to the Board of Directors of York Roast Co Group 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 the group and the company's Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that York Roast Co Group 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 profit of York Roast Co Group Limited. You consider that York Roast Co Group 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 York Roast Co Group 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.

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

11 August 2026

REVENUE

2,572,308

2,493,440

Cost of sales

695,612

689,111

GROSS PROFIT

1,876,696

1,804,329

Administrative expenses

1,762,833

1,684,266

113,863

120,063

Other operating income

8,000

8,000

OPERATING PROFIT

4

121,863

128,063

Interest receivable and similar income

1,771

793

123,634

128,856

Interest payable and similar expenses

1,895

511

PROFIT BEFORE TAXATION

121,739

128,345

Tax on profit

5

39,145

20,837

PROFIT FOR THE FINANCIAL YEAR

82,594

107,508

Profit attributable to:

Owners of the parent

82,594

107,508

FIXED ASSETS

Intangible assets

8

37,283

37,283

Property, plant and equipment

9

250,925

307,429

288,208

344,712

CURRENT ASSETS

Inventories

7,414

13,521

Debtors

10

452,789

392,633

Prepayments and accrued income

28,263

21,781

Cash at bank and in hand

350,476

320,577

838,942

748,512

CREDITORS

Amounts falling due within one year

12

396,168

359,970

NET CURRENT ASSETS

442,774

388,542

TOTAL ASSETS LESS CURRENT LIABILITIES

730,982

733,254

CREDITORS

Amounts falling due after more than one year

13

-

(4,674

)

PROVISIONS FOR LIABILITIES

15

(2,346

)

(7,538

)

NET ASSETS

728,636

721,042

CAPITAL AND RESERVES

Called up share capital

130

130

Capital redemption reserve

70

70

Retained earnings

728,436

720,842

SHAREHOLDERS' FUNDS

728,636

721,042

The company and the group are entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company and the group to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the group 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 and the group as at the end of each financial year and of the group's 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 and the group.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by:

S P Chadwick - Director

FIXED ASSETS

Intangible assets

8

37,283

37,283

Property, plant and equipment

9

250,925

307,429

288,208

344,712

CURRENT ASSETS

Debtors

10

428,347

369,265

Investments

11

200

200

Prepayments and accrued income

4,417

4,235

Cash at bank

187,251

23,668

620,215

397,368

CREDITORS

Amounts falling due within one year

12

233,906

66,303

NET CURRENT ASSETS

386,309

331,065

TOTAL ASSETS LESS CURRENT LIABILITIES

674,517

675,777

PROVISIONS FOR LIABILITIES

15

2,346

7,538

NET ASSETS

672,171

668,239

CAPITAL AND RESERVES

Called up share capital

130

130

Capital redemption reserve

70

70

Retained earnings

671,971

668,039

SHAREHOLDERS' FUNDS

672,171

668,239

Company's profit for the financial year

78,932

76,615

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by:

S P Chadwick - Director

Called up

Capital

share

Retained

redemption

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 January 2024

130

669,584

70

669,784

Changes in equity

Dividends

-

(56,250

)

-

(56,250

)

Total comprehensive income

-

107,508

-

107,508

Balance at 31 December 2024

130

720,842

70

721,042

Changes in equity

Dividends

-

(75,000

)

-

(75,000

)

Total comprehensive income

-

82,594

-

82,594

Balance at 31 December 2025

130

728,436

70

728,636

Called up

Capital

share

Retained

redemption

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 January 2024

130

647,674

70

647,874

Changes in equity

Dividends

-

(56,250

)

-

(56,250

)

Total comprehensive income

-

76,615

-

76,615

Balance at 31 December 2024

130

668,039

70

668,239

Changes in equity

Dividends

-

(75,000

)

-

(75,000

)

Total comprehensive income

-

78,932

-

78,932

Balance at 31 December 2025

130

671,971

70

672,171

1.	STATUTORY INFORMATION

York Roast Co Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Basis of consolidation

The consolidated financial statements consolidate the financial statements of the company and its subsidiary undertakings drawn up to 31st December 2025.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

at varying rates on cost

Fixtures and fittings

-

33% on cost and 20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost and 20% on cost

Stocks

Inventories 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 Consolidated Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 56 (2024 - 60 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

57,217

60,763

5.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2025

2024

£

£

Current tax:

UK corporation tax

44,337

45,179

Prior year tax adjustment

-

(19,907

)

Total current tax

44,337

25,272

Deferred tax

(5,192

)

(4,435

)

Tax on profit

39,145

20,837

6.	INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

7.

DIVIDENDS

2025

2024

£

£

Ordinary shares of 1 each

Interim

75,000

56,250

8.	INTANGIBLE FIXED ASSETS

Group

Patents

and

Goodwill

licences

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

30,000

37,283

67,283

AMORTISATION

At 1 January 2025

and 31 December 2025

30,000

-

30,000

NET BOOK VALUE

At 31 December 2025

-

37,283

37,283

At 31 December 2024

-

37,283

37,283

Company

Patents

and

Goodwill

licences

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

30,000

37,283

67,283

AMORTISATION

At 1 January 2025

and 31 December 2025

30,000

-

30,000

NET BOOK VALUE

At 31 December 2025

-

37,283

37,283

At 31 December 2024

-

37,283

37,283

9.	PROPERTY, PLANT AND EQUIPMENT

Group

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

387,108

340,734

26,176

46,731

800,749

Additions

-

-

-

713

713

At 31 December 2025

387,108

340,734

26,176

47,444

801,462

DEPRECIATION

At 1 January 2025

151,082

299,036

22,823

20,379

493,320

Charge for year

29,357

16,181

3,095

8,584

57,217

At 31 December 2025

180,439

315,217

25,918

28,963

550,537

NET BOOK VALUE

At 31 December 2025

206,669

25,517

258

18,481

250,925

At 31 December 2024

236,026

41,698

3,353

26,352

307,429

Company

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

387,108

340,734

26,176

46,731

800,749

Additions

-

-

-

713

713

At 31 December 2025

387,108

340,734

26,176

47,444

801,462

DEPRECIATION

At 1 January 2025

151,082

299,036

22,823

20,379

493,320

Charge for year

29,357

16,181

3,095

8,584

57,217

At 31 December 2025

180,439

315,217

25,918

28,963

550,537

NET BOOK VALUE

At 31 December 2025

206,669

25,517

258

18,481

250,925

At 31 December 2024

236,026

41,698

3,353

26,352

307,429

10.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group

Company

2025

2024

2025

2024

£

£

£

£

Trade debtors

3,307

-

228

-

Amounts owed by group undertakings

-

-

-

5,666

Other debtors

449,482

392,633

428,119

363,599

452,789

392,633

428,347

369,265

11.	CURRENT ASSET INVESTMENTS

Details of the investments in which the group holds 20% or more of the nominal value of any class of share capital are as follows:

Voting rights

Undertaking Registered Office Holding and shares held

2025 & 2024

York Hogroast (Trading) Ltd England & Wales Ordinary 100% 100%

Yorkypud Ltd England & Wales Ordinary 100% 100%

Subsidiary undertakings

The principal activity of York Hogroast (Trading) Ltd is the provision of takeaway food and onsite catering.

The principal activity of Yorkypud Ltd is that of a dormant company.

12.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group

Company

2025

2024

2025

2024

£

£

£

£

Bank loans and overdrafts

4,416

10,139

-

-

Trade creditors

94,288

102,514

9,367

20,133

Amounts owed to group undertakings

-

-

106,330

-

Taxation and social security

142,980

138,751

53,887

23,795

Other creditors

154,484

108,566

64,322

22,375

396,168

359,970

233,906

66,303