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REGISTERED NUMBER: NI053293 (Northern Ireland)











Yew Tree Estates Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2023






Yew Tree Estates Ltd (Registered number: NI053293)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


Yew Tree Estates Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: W T B Lockhart
J E Mcclenaghan





REGISTERED OFFICE: 8 Newry Road
Banbridge
Down
BT32 3HN





REGISTERED NUMBER: NI053293 (Northern Ireland)





ACCOUNTANTS: S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN

Yew Tree Estates Ltd

Report of the Accountants to the Directors of
Yew Tree Estates Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2023 set out on pages four to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN


10 September 2024

Yew Tree Estates Ltd (Registered number: NI053293)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 4 474 474

CURRENT ASSETS
Stocks 10,210 10,210
Debtors 5 87,911 87,911
Cash at bank 24,890 25,216
123,011 123,337
CREDITORS
Amounts falling due within one year 6 504 924
NET CURRENT ASSETS 122,507 122,413
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,981

122,887

CAPITAL AND RESERVES
Called up share capital 433,500 433,500
Retained earnings (310,519 ) (310,613 )
SHAREHOLDERS' FUNDS 122,981 122,887

Yew Tree Estates Ltd (Registered number: NI053293)

Balance Sheet - continued
31 December 2023


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Board of Directors and authorised for issue on 10 September 2024 and were signed on its behalf by:





W T B Lockhart - Director


Yew Tree Estates Ltd (Registered number: NI053293)

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


1. STATUTORY INFORMATION

Yew Tree Estates Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

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 year 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.

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 year 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 year was NIL (2022 - NIL).

Yew Tree Estates Ltd (Registered number: NI053293)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


4. FIXED ASSET INVESTMENTS
Other
investment
£   
COST
At 1 January 2023
and 31 December 2023 949
PROVISIONS
At 1 January 2023
and 31 December 2023 475
NET BOOK VALUE
At 31 December 2023 474
At 31 December 2022 474

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 87,911 87,911

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 504 924