Yellow Services Limited 09919193 false 2023-01-01 2023-12-31 2023-12-31 The principal activity of the company is event catering activities Digita Accounts Production Advanced 6.30.9574.0 true true 09919193 2023-01-01 2023-12-31 09919193 2023-12-31 09919193 bus:OrdinaryShareClass1 2023-12-31 09919193 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 09919193 bus:SmallEntities 2023-01-01 2023-12-31 09919193 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 09919193 bus:FilletedAccounts 2023-01-01 2023-12-31 09919193 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09919193 bus:RegisteredOffice 2023-01-01 2023-12-31 09919193 bus:Director2 2023-01-01 2023-12-31 09919193 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 09919193 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09919193 core:ToolsEquipment 2023-01-01 2023-12-31 09919193 countries:England 2023-01-01 2023-12-31 09919193 2022-01-01 2022-12-31 09919193 2022-12-31 09919193 bus:OrdinaryShareClass1 2022-12-31 09919193 core:CurrentFinancialInstruments core:WithinOneYear 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 09919193

Yellow Services Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2023

 

Yellow Services Limited

(Registration number: 09919193)
Balance Sheet as at 31 December 2023

Note

2023
£

2022
£

Current assets

 

Cash at bank and in hand

 

3,461

-

Creditors: Amounts falling due within one year

5

(2,022)

(3,574)

Net assets/(liabilities)

 

1,439

(3,574)

Capital and reserves

 

Called up share capital

6

2

2

Retained earnings

1,437

(3,576)

Shareholders' funds/(deficit)

 

1,439

(3,574)

For the financial year ending 31 December 2023 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; and

The director acknowledges his 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 director on 17 September 2024
 

.........................................
Jean-Christian Gouy de Muyncke
Director

 

Yellow Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

1

General information

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

The address of its registered office is:
73 Lindon Drive
Derby
DE24 0LP

These financial statements were authorised for issue by the director on 17 September 2024.

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services 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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

 

Yellow Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

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

Equipment

20% reducing balance

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.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

4

Debtors

Current

2023
£

2022
£

 

-

-

5

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Taxation and social security

1,176

-

Accruals and deferred income

570

-

Other creditors

276

3,574

2,022

3,574

6

Share capital

Allotted, called up and fully paid shares

2023

2022

No.

£

No.

£

Ordinary share of £1 each

2

2

2

2