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Registered number: 08858304
R M English (Yorkshire) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Fisher & Company Limited
Chartered Certified Accountants
65 Market Place
Market Weighton
East Riding of Yorkshire
YO43 3AN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08858304
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 22,794 50,125
Investments 6 2,000 2,000
24,794 52,125
CURRENT ASSETS
Debtors 7 127,143 132,183
Cash at bank and in hand 542,422 392,391
669,565 524,574
Creditors: Amounts Falling Due Within One Year 8 (293,629 ) (241,176 )
NET CURRENT ASSETS (LIABILITIES) 375,936 283,398
TOTAL ASSETS LESS CURRENT LIABILITIES 400,730 335,523
Creditors: Amounts Falling Due After More Than One Year 9 - (10,230 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,698 ) (12,672 )
NET ASSETS 395,032 312,621
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Profit and Loss Account 394,032 311,621
SHAREHOLDERS' FUNDS 395,032 312,621
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Burley
Director
Mr John Burley
Director
Mr Stephen Burley
Director
10 September 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
R M English (Yorkshire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08858304 . The registered office is 2 Railway Street, Pocklington, York, YO42 2QZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
(i) Property commissions: Commissions become payable upon the agreed sale of properties concerned, other fees and charges outside of those agreed within the property sale commissions are charged either upon the completion of sale or withdrawal of the relevant properties from the market. Fees charged are on a credit basis and are net of Value Added Tax.
(ii) Rental commissions and fees: Commissions are payable monthly upon receipt of payment against the rents charged, inline with RICS rules and other legislation fees can only paid against monies received and are reported net of Value Added Tax.
(iii) Other income and fees: Fees are due when requested work has been agreed and completed, this is undertaken on a credit basis and are reported net of Value Added Tax.
(iv) Interest income: Interest income is recognised using the effective interest rate method.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Heating / Electric Installation 10% reducing balance
Motor Vehicles 20% reducing balance
Office Furniture and Equipment 20% reducing balance
Improvements to Property 10% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
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.
Short-term employee benefits are recognised as an expense on the period they are incurred.
The obligations for contributions to the defined contribution schemes are recognised as an expense in the period they are incurred. The assets of the schemes are held separately from those of the company in independently administered funds.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 200,000
As at 31 December 2025 200,000
Amortisation
As at 1 January 2025 200,000
As at 31 December 2025 200,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
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5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2025 170,467
Additions 1,558
Disposals (51,995 )
As at 31 December 2025 120,030
Depreciation
As at 1 January 2025 120,342
Provided during the period 7,629
Disposals (30,735 )
As at 31 December 2025 97,236
Net Book Value
As at 31 December 2025 22,794
As at 1 January 2025 50,125
6. Investments
Listed
£
Cost or Valuation
As at 1 January 2025 2,000
As at 31 December 2025 2,000
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 2,000
As at 1 January 2025 2,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 55,966 109,271
Other debtors 71,177 22,912
127,143 132,183
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 9,443
Trade creditors 226,926 186,130
Other creditors 17,485 14,657
Taxation and social security 49,218 30,946
293,629 241,176
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 10,230
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 9,443
Later than one year and not later than five years - 9,443
Later than five years - 787
- 19,673
- 19,673
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 22,926 18,428
Later than one year and not later than five years 23,775 37,706
46,701 56,134
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13. Pension Commitments
The company operates a defined contribution pension scheme in respect of one of the directors'.
The scheme and its assets are held and managed by independent managers. The pension charge represents contributions due from the company and amounted to £12,000 (31 December 2024: £12,000).
The company operates a defined contribution pension scheme in respect of the employees and one of the directors'. The scheme and its assets are held and managed by independent managers. The pension charge represents contributions due from the company and amounted to £4,031 (31 December 2024: £4,403). At the balance sheet date, unpaid contributions of £NIL (31 December 2024: £1,510) were due to the fund. They are included in other creditors.
14. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr James Burley 318 - (318 ) - -
Mr Stephen Burley 4,570 57,212 (18,432 ) - 43,350
The above loan is unsecured and repayable on demand. Interest is charged at HMRC prevailing rate if the balance exceeds £10,000.
15. Ultimate Controlling Party
There is a wider group of shareholders and no single party has significant control or influence.
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