REGISTERED NUMBER: 09777497 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

York Hogroast (Trading) Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

W A Chadwick

S P Chadwick

REGISTERED OFFICE:

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

REGISTERED NUMBER:

09777497 (England and Wales)

ACCOUNTANTS:

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

CURRENT ASSETS

Inventories

7,414

13,521

Debtors

4

130,772

29,034

Prepayments and accrued income

23,846

17,546

Cash at bank and in hand

163,124

296,809

325,156

356,910

CREDITORS

Amounts falling due within one year

5

268,591

299,333

NET CURRENT ASSETS

56,565

57,577

TOTAL ASSETS LESS CURRENT LIABILITIES

56,565

57,577

CREDITORS

Amounts falling due after more than one year

6

-

4,674

NET ASSETS

56,565

52,903

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

56,465

52,803

SHAREHOLDERS' FUNDS

56,565

52,903

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

1.	STATUTORY INFORMATION

York Hogroast (Trading) Ltd 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 Company 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.

Turnover

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

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 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

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 company operates a defined contribution pension scheme. Contributions payable to the company'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 50 (2024 - 54 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,079

-

Amounts owed by group undertakings

106,330

-

Other debtors

21,363

21,551

Tax

-

7,483

130,772

29,034

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,416

10,139

Trade creditors

84,920

82,382

Amounts owed to group undertakings

-

5,666

Tax

42,918

45,179

Social security and other taxes

12,114

9,598

VAT

34,061

60,178

Other creditors

19,746

11,489

Wages control

52,062

55,559

Pension creditor

1,791

2,871

Accrued expenses

16,563

16,272

268,591

299,333

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

4,674

7.	RELATED PARTY DISCLOSURES