SCOFFERS (YORKSHIRE) LIMITED

SCOFFERS (YORKSHIRE) LIMITED
Contents Page
For the year ended 29 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

SCOFFERS (YORKSHIRE) LIMITED Accountants' Report For the year ended 29 January 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 29 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. MCMILLAN & KELLY LTD 29 January 2026 .................................................... MCMILLAN & KELLY LTD Popes Head Court Offices Peter Lane York North Yorkshire YO1 8SU 30 October 2026 1

SCOFFERS (YORKSHIRE) LIMITED
Accountants' Report
For the year ended 29 January 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 29 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
MCMILLAN & KELLY LTD
29 January 2026

....................................................
MCMILLAN & KELLY LTD
Popes Head Court Offices
Peter Lane
York
North Yorkshire
YO1 8SU
30 October 2026

1

SCOFFERS (YORKSHIRE) LIMITED
Statement of Financial Position
As at 29 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	19,432	23,195
		19,432	23,195
Current assets
Stocks		3,690	3,690
Debtors		14,050	13,139
Cash at bank and in hand		5,950	1,461
		23,690	18,290
Creditors: amount falling due within one year		(53,206)	(57,940)
Net current assets		(29,516)	(39,650)

Total assets less current liabilities		(10,084)	(16,455)
Creditors: amount falling due after more than one year		(159,156)	(181,136)
Net assets		(169,240)	(197,591)

Capital and reserves
Called up share capital	5	2	2
Profit and loss account		(169,242)	(197,593)
Shareholders' funds		(169,240)	(197,591)

For the year ended 29 January 2026 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 30 October 2026 and were signed by:

-------------------------------
Stephen HARRISON
Director

2

SCOFFERS (YORKSHIRE) LIMITED
Notes to the Abridged Financial Statements
For the year ended 29 January 2026

General Information

SCOFFERS (YORKSHIRE) LIMITED is a private company, limited by shares, registered in , registration number 03908057, registration address UNIT 12, HANSON LANE ENTERPRISE CENTRE HANSON LANE, HALIFAX, HX1 5PG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	10 years Reducing Balance
Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	15% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 5 (2025 : 5).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 30 January 2025	20,000	20,000
Additions	-	-
Disposals	-	-
At 29 January 2026	20,000	20,000
Amortisation
At 30 January 2025	20,000	20,000
Charge for year	-	-
On disposals	-	-
At 29 January 2026	20,000	20,000
Net book values
At 29 January 2026	-	-
At 29 January 2025	-	-

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Land and Buildings	Total
	£	£	£	£	£
At 30 January 2025	67,968	29,488	7,056	10,155	114,667
Additions	-	-	-	-	-
Disposals	-	-	-	-	-
At 29 January 2026	67,968	29,488	7,056	10,155	114,667
Depreciation
At 30 January 2025	46,537	27,869	6,911	10,155	91,472
Charge for year	3,214	404	145	-	3,763
On disposals	-	-	-	-	-
At 29 January 2026	49,751	28,273	7,056	10,155	95,235
Net book values
Closing balance as at 29 January 2026	18,217	1,215	-	-	19,432
Opening balance as at 30 January 2025	21,431	1,619	145	-	23,195

5.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
2 Class A shares of £1.00 each	2		2
	2		2

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