Yorks Law Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12900092

Yorks Law Limited

Filleted Unaudited Financial Statements

Year ended

30 September 2025

Yorks Law Limited

Financial Statements

Year ended 30 September 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Yorks Law Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		238		36

Current assets

Cash at bank and in hand	14,911		16,524

Creditors: amounts falling due within one year	6	15,051		14,340
		--------		--------
Net current (liabilities)/assets			( 140)		2,184
			----		-------
Total assets less current liabilities			98		2,220
			----		-------

Capital and reserves

Called up share capital	4	4
Profit and loss account	94	2,216
	----	-------
Shareholders funds	98	2,220
	----	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 11 September 2026 , and are signed on behalf of the board by:

Mr J J Perry
Director

Company registration number: 12900092

Yorks Law Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Ellaborne House, Garthends Lane, Hemingbrough, Selby, North Yorkshire, YO8 6QW.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Going concern

The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the director has considered the potential impact of these matters based on the information available at the date of approval and does not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The director has therefore prepared the financial statements on a going concern basis.

(c) Revenue recognition

Turnover is recognised when the work is completed and the sales invoice is issued.

(d) Current & deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

(e) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	20% straight line

(f) 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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 October 2024	2,505
Additions	359
	-------
At 30 September 2025	2,864
	-------
Depreciation
At 1 October 2024	2,469
Charge for the year	157
	-------
At 30 September 2025	2,626
	-------
Carrying amount
At 30 September 2025	238
	-------
At 30 September 2024	36
	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	3,412	2,746
Corporation tax	11,586	10,739
Other creditors	53	855
	--------	--------
	15,051	14,340
	--------	--------

7. Related party transactions

During the period the director made a loan available to the company. The balance owing to the director at 30 September 2025 was £ 53 (2024 - £855). This loan was interest free.