YARDERS LIMITED


Director	Matthew Cottrill


Registered Address	Steam Yard Unit 1-2 Aberdeen Court
	97 Division Street
	Sheffield
	S1 4GE


Registered Number	11304151 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		29,067		12,527
			29,067		12,527
Current assets
Stocks	4	9,250		10,766
Debtors	5	35,308		33,104
Cash at bank and on hand		9,564		11,292
		54,122		55,162
Creditors amounts falling due within one year	6	(96,889)		(59,847)
Net current assets (liabilities)			(42,767)		(4,685)
Total assets less current liabilities			(13,700)		7,842
Provisions for liabilities			(5,711)		(3,132)
Net assets			(19,411)		4,710
Capital and reserves
Called up share capital			100		100
Profit and loss account			(19,511)		4,610
Shareholders' funds			(19,411)		4,710

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 September 2026, and are signed on its behalf by:

Matthew Cottrill
Director
Registered Company No. 11304151

YARDERS LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Revenue comprises sales of food and beverages provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected discounts. Revenue is recognised at the point of service to the customer.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	20	-
Office Equipment	-	3

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	15		15

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	-	9,632	12,773	3,795	26,200
Additions	6,220	15,666	1,480	-	23,366
At 31 December 25	6,220	25,298	14,253	3,795	49,566
Depreciation and impairment
At 01 January 25	-	4,993	6,642	2,038	13,673
Charge for year	-	3,734	2,714	378	6,826
At 31 December 25	-	8,727	9,356	2,416	20,499
Net book value
At 31 December 25	6,220	16,571	4,897	1,379	29,067
At 31 December 24	-	4,639	6,131	1,757	12,527

4.	Stocks

	2025	2024
	£	£
Other stocks	9,250	10,766
Total	9,250	10,766

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,065	1,012
Other debtors	34,023	31,966
Prepayments and accrued income	220	126
Total	35,308	33,104

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	24,886	34,401
Bank borrowings and overdrafts	3,348	-
Taxation and social security	7,939	15,765
Other creditors	50,284	2,882
Accrued liabilities and deferred income	10,432	6,799
Total	96,889	59,847

7.	Related party transactions
	Included in other debtors are amounts owed by entities under common control of £33,422 (2024: £31966). The balance is interest free and repayable on demand. During the year, the company paid management charges to an entity under common control amounting to £nil (2024: £nil).