Registration number: 03405708

York Against Cancer Trading Company Limited

(Registration number: 03405708)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	24,173	29,627
Current assets
Stocks		59,451	82,186
Debtors	5	7,082	611
Cash at bank and in hand		35,673	51,540
		102,206	134,337
Creditors: Amounts falling due within one year	6	(185,934)	(218,811)
Net current liabilities		(83,728)	(84,474)
Net liabilities		(59,555)	(54,847)
Capital and reserves
Called up share capital	7	1	1
Retained earnings		(59,556)	(54,848)
Shareholders' deficit		(59,555)	(54,847)

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 September 2026 and signed on its behalf by:
 

York Against Cancer Trading Company Limited

(Registration number: 03405708)
Balance Sheet as at 31 December 2025

......................................... Miss S B Wearing Director

York Against Cancer Trading Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
York Community Stadium
Kathyrn Avenue
Huntington
YORK
YO32 9AF
England

These financial statements were authorised for issue by the Board on 2 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The accounts are presented in UK sterling and rounded to the nearest pound.

Going concern

The company has reviewed its purchasing strategy for the two shops with the aim to bring the shops back into profit in the forthcoming year. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future with the continued support of its holding company. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

York Against Cancer Trading Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Shop fixtures and equipment	at straight line over 10 years
Computer equipment	at straight line over 3 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

York Against Cancer Trading Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

The company utilises employees of the parent entity for which it is recharged during the year.

4	Tangible assets

	Fixtures and fittings  £	Total £
Cost or valuation
At 1 January 2025	54,545	54,545
At 31 December 2025	54,545	54,545
Depreciation
At 1 January 2025	24,918	24,918
Charge for the year	5,454	5,454
At 31 December 2025	30,372	30,372
Carrying amount
At 31 December 2025	24,173	24,173
At 31 December 2024	29,627	29,627

5

Debtors

	2025 £	2024 £
Trade debtors	-	480
Prepayments	7,082	131
	7,082	611

York Against Cancer Trading Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	11,034	2,334
Amounts owed to group undertakings and undertakings in which the company has a participating interest	93,167	144,631
Taxation and social security	10,779	10,555
Accruals and deferred income	70,954	61,291
	185,934	218,811