REGISTERED NUMBER: 02160528 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Yalcraft Equestrian Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D M Ashton

Mrs S Ashton

SECRETARY:

REGISTERED OFFICE:

182 Chester Road

Warrington

Cheshire

WA4 6AR

REGISTERED NUMBER:

02160528 (England and Wales)

ACCOUNTANTS:

Anthony Gray & Co

Smithy Cottage

28 Church Lane

Culcheth

Warrington

Cheshire

WA3 5DJ

FIXED ASSETS

Tangible assets

4

565,906

572,536

CURRENT ASSETS

Stocks

15,903

19,563

Debtors

5

14,789

9,357

Cash at bank

418,426

456,128

449,118

485,048

CREDITORS

Amounts falling due within one year

6

58,192

75,243

NET CURRENT ASSETS

390,926

409,805

TOTAL ASSETS LESS CURRENT LIABILITIES

956,832

982,341

CREDITORS

Amounts falling due after more than one year

7

-

29,772

NET ASSETS

956,832

952,569

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

956,828

952,565

SHAREHOLDERS' FUNDS

956,832

952,569

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 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 5 July 2026 and were signed on its behalf by:

D M Ashton - Director

1.	STATUTORY INFORMATION

Yalcraft Equestrian 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 Company Information page.

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.

Freehold property

-

in accordance with the property

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

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 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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 July 2025

599,253

2,329

64,250

Additions

-

9,935

1,844

At 30 June 2026

599,253

12,264

66,094

DEPRECIATION

At 1 July 2025

66,551

1,320

55,362

Charge for year

5,381

2,736

2,683

At 30 June 2026

71,932

4,056

58,045

NET BOOK VALUE

At 30 June 2026

527,321

8,208

8,049

At 30 June 2025

532,702

1,009

8,888

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 July 2025

45,395

6,645

717,872

Additions

-

-

11,779

At 30 June 2026

45,395

6,645

729,651

DEPRECIATION

At 1 July 2025

18,158

3,945

145,336

Charge for year

6,934

675

18,409

At 30 June 2026

25,092

4,620

163,745

NET BOOK VALUE

At 30 June 2026

20,303

2,025

565,906

At 30 June 2025

27,237

2,700

572,536

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

14,789

9,357

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts

-

5,253

Trade creditors

33,644

31,971

Taxation and social security

19,811

33,397

Other creditors

4,737

4,622

58,192

75,243

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans

-

9,167

Hire purchase contracts

-

20,605

-

29,772

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.26

30.6.25

£

£

The property loans are secured against freehold property.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is D M Ashton.