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REGISTERED NUMBER: 11827226 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2023 TO 31 MARCH 2024

FOR

YELLOW TREE CAPITAL (LOANS) LIMITED

YELLOW TREE CAPITAL (LOANS) LIMITED (REGISTERED NUMBER: 11827226)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JULY 2023 TO 31 MARCH 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


YELLOW TREE CAPITAL (LOANS) LIMITED (REGISTERED NUMBER: 11827226)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £ £
CURRENT ASSETS
Debtors: amounts falling due within one year 4 14,910,951 14,955,190
Cash at bank and in hand 616,227 188,734
15,527,178 15,143,924
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

5

(14,496,822

)

(14,550,354

)
NET CURRENT ASSETS 1,030,356 593,570
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,030,356

593,570

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,030,256 593,470
1,030,356 593,570

YELLOW TREE CAPITAL (LOANS) LIMITED (REGISTERED NUMBER: 11827226)

BALANCE SHEET - continued
31 MARCH 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 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 2 December 2024 and were signed on its behalf by:





J J Bateman - Director


YELLOW TREE CAPITAL (LOANS) LIMITED (REGISTERED NUMBER: 11827226)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JULY 2023 TO 31 MARCH 2024

1. STATUTORY INFORMATION

Yellow Tree Capital (Loans) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 11827226

Registered office: Old Coffee House Yard
London Road
Sevenoaks
Kent
TN13 1AH

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue recognition
Turnover comprises fees and interest received and accrued from loans provided; the revenue being accrued and recognised on a time apportioned basis.

Financial instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

YELLOW TREE CAPITAL (LOANS) LIMITED (REGISTERED NUMBER: 11827226)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 MARCH 2024

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 10,891,264 9,219,586
Other debtors 4,019,687 5,735,604
14,910,951 14,955,190

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors - 14,794
Taxation and social security 304,527 118,580
Other creditors 14,192,295 14,416,980
14,496,822 14,550,354

6. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£ £
Other loans 4,508,988 3,297,753

Creditors includes loans of £4,508,988, which are secured over all of the company's fixed and floating assets, in favour of HVH Capital Limited.