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REGISTERED NUMBER: 10989247 (England and Wales)















YELLOWBUILD LIMITED

Unaudited Financial Statements

for the Period 1 March 2022 to 27 February 2023






YELLOWBUILD LIMITED (REGISTERED NUMBER: 10989247)






Contents of the Financial Statements
for the Period 1 March 2022 to 27 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


YELLOWBUILD LIMITED

Company Information
for the Period 1 March 2022 to 27 February 2023







DIRECTOR: C Burkett





REGISTERED OFFICE: 59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX





REGISTERED NUMBER: 10989247 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

YELLOWBUILD LIMITED (REGISTERED NUMBER: 10989247)

Balance Sheet
27 February 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Stocks - 635,129
Debtors 4 50,065 12,916
Prepayments and accrued income - 17,809
Cash at bank - 5,473
50,065 671,327
CREDITORS
Amounts falling due within one
year

5

1,000

621,326
NET CURRENT ASSETS 49,065 50,001
TOTAL ASSETS LESS
CURRENT LIABILITIES

49,065

50,001

CREDITORS
Amounts falling due after more
than one year

6

49,064

50,000
NET ASSETS 1 1

YELLOWBUILD LIMITED (REGISTERED NUMBER: 10989247)

Balance Sheet - continued
27 February 2023

2023 2022
Notes £    £   
CAPITAL AND RESERVES
Called up share capital 1 1
1 1

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 27 February 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 27 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 February 2024 and were signed by:





C Burkett - Director


YELLOWBUILD LIMITED (REGISTERED NUMBER: 10989247)

Notes to the Financial Statements
for the Period 1 March 2022 to 27 February 2023

1. STATUTORY INFORMATION

Yellowbuild 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


YELLOWBUILD LIMITED (REGISTERED NUMBER: 10989247)

Notes to the Financial Statements - continued
for the Period 1 March 2022 to 27 February 2023

2. ACCOUNTING POLICIES - continued
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 NIL (2022 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN
ONE YEAR
2023 2022
£    £   
Other debtors 41,905 -
VAT 8,160 12,916
50,065 12,916

5. CREDITORS: AMOUNTS FALLING DUE WITHIN
ONE YEAR
2023 2022
£    £   
Other creditors 1,000 621,326

YELLOWBUILD LIMITED (REGISTERED NUMBER: 10989247)

Notes to the Financial Statements - continued
for the Period 1 March 2022 to 27 February 2023

6. CREDITORS: AMOUNTS FALLING DUE AFTER
MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 49,064 50,000