REGISTERED NUMBER: 01982116 (England and Wales)

Yorkshire In Business Limited

Unaudited Financial Statements

For The Year Ended 31 March 2026

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

J Crowther

D J Durrant

A C Robinson

SECRETARY:

J E Greenwood

REGISTERED OFFICE:

Cayley Court

Hopper Hill Road

Eastfield

Scarborough

North Yorkshire

YO11 3YJ

REGISTERED NUMBER:

01982116 (England and Wales)

ACCOUNTANTS:

Ingham & Co.

Chartered Accountants

George Stanley House

2 West Parade Road

Scarborough

North Yorkshire

YO12 5ED

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 Yorkshire In Business Limited for the year ended 31 March 2026 which comprise the Income Statement, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Yorkshire In Business 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 Yorkshire In Business Limited and state those matters that we have agreed to state to the Board of Directors of Yorkshire In Business Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Yorkshire In Business Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Yorkshire In Business 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 Yorkshire In Business Limited. You consider that Yorkshire In Business 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 Yorkshire In Business 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.

Ingham & Co.

Chartered Accountants

George Stanley House

2 West Parade Road

Scarborough

North Yorkshire

YO12 5ED

26 August 2026

FIXED ASSETS

Tangible assets

4

23,810

23,488

Investments

5

2,040,890

2,041,918

2,064,700

2,065,406

CURRENT ASSETS

Debtors

6

120,970

140,554

Cash at bank

140,054

107,722

261,024

248,276

CREDITORS

Amounts falling due within one year

7

9,176

46,038

NET CURRENT ASSETS

251,848

202,238

TOTAL ASSETS LESS CURRENT LIABILITIES

2,316,548

2,267,644

ACCRUALS AND DEFERRED INCOME

103,600

116,550

NET ASSETS

2,212,948

2,151,094

RESERVES

Capital reserve

9

2,960

2,960

Income and expenditure account

9

2,209,988

2,148,134

2,212,948

2,151,094

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 surplus or deficit 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 26 August 2026 and were signed on its behalf by:

D J Durrant - Director

1.	STATUTORY INFORMATION

Yorkshire In Business Limited is a private company, limited by guarantee , 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

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

Tangible fixed assets

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

Fixtures, fittings & equipment

-

10% on cost

Motor vehicles

-

25% on reducing balance

Computer & office equipment

-

10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 balance sheet date.

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.

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 11 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Computer

fittings

Motor

& office

& equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

36,375

4,400

78,520

119,295

Additions

5,999

-

-

5,999

Disposals

-

(2,200

)

-

(2,200

)

At 31 March 2026

42,374

2,200

78,520

123,094

DEPRECIATION

At 1 April 2025

24,476

963

70,368

95,807

Charge for year

2,507

550

1,383

4,440

Eliminated on disposal

-

(963

)

-

(963

)

At 31 March 2026

26,983

550

71,751

99,284

NET BOOK VALUE

At 31 March 2026

15,391

1,650

6,769

23,810

At 31 March 2025

11,899

3,437

8,152

23,488

5.	FIXED ASSET INVESTMENTS

2026

2025

£

£

Shares in group undertakings

1

1

Loans to group undertakings

2,040,889

2,041,917

2,040,890

2,041,918

Additional information is as follows:

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

1

NET BOOK VALUE

At 31 March 2026

1

At 31 March 2025

1

Loans to

group

undertakings

£

At 1 April 2025

2,041,917

Repayment in year

(1,028

)

At 31 March 2026

2,040,889

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

119,149

41,100

Other debtors

-

57,012

Directors' loan accounts

-

3,946

Prepayments

1,821

4,608

Accrued income

-

33,213

120,970

139,879

Amounts falling due after more than one year:

Other debtors

-

675

Aggregate amounts

120,970

140,554

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,745

7,852

Corporation tax

250

1,532

Social security and other taxes

4,648

4,623

Other creditors

-

1,521

Credit card

6

536

Accrued expenses

2,527

2,401

Deferred income

-

27,573

9,176

46,038

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Government grant

103,600

116,550

The company has entered into an unlimited guarantee with its subsidiary, Yorkshire Coast Workshops Limited, to guarantee the liabilities of each other.

9.

RESERVES

Income

and

expenditure

Capital

account

reserve

Totals

£

£

£

At 1 April 2025

2,148,134

2,960

2,151,094

Surplus for the year

61,854

61,854

At 31 March 2026

2,209,988

2,960

2,212,948

The Capital reserve represents the pre-incorporation surplus.

10.	CONTINGENT LIABILITIES

The company has a unilateral guarantee with its subsidiary company, Yorkshire Coast Workshops Limited, to guarantee the liabilities of each other. The current and long term liabilities of the subsidiary at the year end is £70,792 excluding amounts due to the parent company.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

J Crowther

Balance outstanding at start of year

3,946

-

Amounts advanced

-

14,346

Amounts repaid

(3,946

)

(10,400

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

3,946

The director's loan was interest free and repayable on demand.

12.	LIMITED BY GUARANTEE

The company is limited by guarantee and does not have a share capital. The liability of the members in the event of the company being liquidated is limited to £1 per member.