Caseware UK (AP4) 2023.0.135 2023.0.135 true2022-12-20true35falseTake-away food shops and mobile food standsThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14551963 2022-12-19 14551963 2022-12-20 2023-12-31 14551963 2023-12-31 14551963 2021-12-20 2022-12-19 14551963 c:Director1 2022-12-20 2023-12-31 14551963 d:CurrentFinancialInstruments 2023-12-31 14551963 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14551963 d:ShareCapital 2023-12-31 14551963 d:RetainedEarningsAccumulatedLosses 2023-12-31 14551963 c:FRS102 2022-12-20 2023-12-31 14551963 c:AuditExempt-NoAccountantsReport 2022-12-20 2023-12-31 14551963 c:FullAccounts 2022-12-20 2023-12-31 14551963 c:PrivateLimitedCompanyLtd 2022-12-20 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 14551963













Yellow Boxes Management Ltd

Financial statements
Information for filing with the registrar

31 December 2023




 
Yellow Boxes Management Ltd


Balance sheet
At 31 December 2023

2023
Note
£

  

Current assets
  

Stocks
  
20,583

Debtors
 4 
105,864

Cash at bank and in hand
  
31,449

  
157,896

Creditors: amounts falling due within one year
 5 
(149,733)

Net current assets
  
 
 
8,163

Total assets less current liabilities
  
8,163

  

Net assets
  
8,163


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
8,162

Shareholders' funds
  
8,163


1

 
Yellow Boxes Management Ltd

    
Balance sheet (continued)
At 31 December 2023

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 September 2024.




E Dent
Director

Company registered number: 14551963
The notes on pages 3 to 4 form part of these financial statements. 

2

 
Yellow Boxes Management Ltd
 
 

Notes to the financial statements
Period ended 31 December 2023

1.


General information

The company is a private company limited by shares, incorporated and domiciled in the United Kingdom. The address of the registered office is 79-83 Blandford Street, Newcastle, Tyne & Wear, NE1 3PZ. 

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006. 

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Current and deferred taxation

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

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average cost basis.
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

3

 
Yellow Boxes Management Ltd
 

 
Notes to the financial statements
Period ended 31 December 2023

2.Accounting policies (continued)

 
2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average number of employees, including directors, during the period was 35.



4.


Debtors

2023
£


Trade debtors
8,151

Amounts owed by related companies
97,548

Other debtors
1

Deferred taxation
164

105,864



5.


Creditors: amounts falling due within one year

2023
£

Trade creditors
7,472

Amounts owed to related companies
16,066

Corporation tax
2,662

Other taxation and social security
115,758

Other creditors
5,275

Accruals and deferred income
2,500

149,733


 
4