REGISTERED NUMBER: 05269772 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Yorkwold (Overseas) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K J Walker

J W Dewhirst

T W Atkin

SECRETARY:

K J Walker

REGISTERED OFFICE:

Field House Farm

Scarborough Road

Driffield

East Yorkshire

YO25 5UY

REGISTERED NUMBER:

05269772 (England and Wales)

ACCOUNTANTS:

Smailes Goldie Limited

Chartered Accountants

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,026,294

4,026,294

4,026,294

4,026,294

CURRENT ASSETS

Stocks

31,723

29,544

Debtors

6

12,282

11,759

Cash at bank

55,813

70,395

99,818

111,698

CREDITORS

Amounts falling due within one year

7

59,167

51,450

NET CURRENT ASSETS

40,651

60,248

TOTAL ASSETS LESS CURRENT LIABILITIES

4,066,945

4,086,542

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Share premium

1,029,158

1,029,158

Retained earnings

3,036,787

3,056,384

SHAREHOLDERS' FUNDS

4,066,945

4,086,542

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2026 and were signed on its behalf by:

J W Dewhirst - Director

K J Walker - Director

1.	STATUTORY INFORMATION

Yorkwold (Overseas) 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.

Intangible fixed assets - entitlements

Basic Payment Scheme entitlements are initially recognised at cost and are amortised on a straight line basis over their expected useful life. The Basic Payment Scheme commenced in 2015 and ceased in the 2023 calendar year, when it was replaced with delinked payments.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land - Nil

Stocks

Stocks, including biological assets, are stated at the lower of cost and net realisable value. Cost is determined using the first-in, first-out (FIFO) method and represents costs incurred to date to bring growing crops and finished produce to its current state. Net realisable value is estimated selling price in the ordinary course of business, less applicable variable selling expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

14,700

Disposals

(14,700

)

At 31 March 2026

-

AMORTISATION

At 1 April 2025

14,700

Eliminated on disposal

(14,700

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

Intangible fixed assets comprise of Basic Payment Scheme entitlements only.

5.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 April 2025

and 31 March 2026

4,026,294

NET BOOK VALUE

At 31 March 2026

4,026,294

At 31 March 2025

4,026,294

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

12,282

11,759

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

35,962

23,729

Taxation and social security

15,587

24,721

Other creditors

7,618

3,000

59,167

51,450