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REGISTERED NUMBER: 05706459







Financial Statements for the Period 1st March 2022 to 31st August 2023

for

Yellowgreen Limited

Yellowgreen Limited (Registered number: 05706459)






Contents of the Financial Statements
for the Period 1st March 2022 to 31st August 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Yellowgreen Limited

Company Information
for the Period 1st March 2022 to 31st August 2023







DIRECTORS: S J R Hargreaves
Dr C S Thomas KC





SECRETARY: S J R Hargreaves





REGISTERED OFFICE: No.1
St. Pauls Square
Liverpool
Merseyside
L3 9SJ





REGISTERED NUMBER: 05706459





ACCOUNTANTS: The Richards Sandy Partnership
Thorneloe House
25 Barbourne Road
Worcester
Worcestershire
WR1 1RU

Yellowgreen Limited (Registered number: 05706459)

Abridged Balance Sheet
31st August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 - 125,000

CURRENT ASSETS
Debtors - 427
Cash at bank 42,771 185,096
42,771 185,523
CREDITORS
Amounts falling due within one year 1,542 1,470
NET CURRENT ASSETS 41,229 184,053
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,229

309,053

CREDITORS
Amounts falling due after more than one
year

5

-

(125,000

)

PROVISIONS FOR LIABILITIES - (5,437 )
NET ASSETS 41,229 178,616

CAPITAL AND RESERVES
Called up share capital 98 98
Non-distributable reserve 7 - 23,178
Retained earnings 41,131 155,340
SHAREHOLDERS' FUNDS 41,229 178,616

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st August 2023 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.

Yellowgreen Limited (Registered number: 05706459)

Abridged Balance Sheet - continued
31st August 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31st August 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th November 2023 and were signed on its behalf by:





Dr C S Thomas KC - Director


Yellowgreen Limited (Registered number: 05706459)

Notes to the Financial Statements
for the Period 1st March 2022 to 31st August 2023

1. STATUTORY INFORMATION

Yellowgreen Limited is registered in England and Wales. The Companies registered number and registered office address can be found on the 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.

INVESTMENT PROPERTY
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

TAXATION
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - 2 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st March 2022 125,000
Disposals (125,000 )
At 31st August 2023 -
NET BOOK VALUE
At 31st August 2023 -
At 28th February 2022 125,000

Yellowgreen Limited (Registered number: 05706459)

Notes to the Financial Statements - continued
for the Period 1st March 2022 to 31st August 2023

5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS
2023 2022
£    £   
Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst - 125,000

6. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans - 125,000

The bank loans are secured upon the investment properties that the company owns.

7. RESERVES
Non-distributable
reserve
£   
At 1st March 2022 23,178
Deferred tax 5,437
Disposals (28,615 )

At 31st August 2023 -