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REGISTERED NUMBER: 08439742 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Yellowstone Techmedia Ltd

Yellowstone Techmedia Ltd (Registered number: 08439742)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Yellowstone Techmedia Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: J B Crowley
N J R Payne





REGISTERED OFFICE: 13 Glenferrie Road
St Albans
Hertfordshire
AL1 4JT





REGISTERED NUMBER: 08439742 (England and Wales)





ACCOUNTANTS: Warren House Accountants Limited
4 The Courtyard
Holmsted Farm
Staplefield Road
Haywards Heath
RH17 5JF

Yellowstone Techmedia Ltd (Registered number: 08439742)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,771 4,525

CURRENT ASSETS
Debtors 5 29,237 8,446
Cash at bank 275,902 257,143
305,139 265,589
CREDITORS
Amounts falling due within one year 6 206,376 152,325
NET CURRENT ASSETS 98,763 113,264
TOTAL ASSETS LESS CURRENT
LIABILITIES

103,534

117,789

CREDITORS
Amounts falling due after more than one
year

7

(13,956

)

(24,118

)

PROVISIONS FOR LIABILITIES 8 (1,194 ) (1,132 )
NET ASSETS 88,384 92,539

CAPITAL AND RESERVES
Called up share capital 180 180
Capital redemption reserve 20 20
Retained earnings 88,184 92,339
88,384 92,539

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

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

Yellowstone Techmedia Ltd (Registered number: 08439742)

Balance Sheet - continued
31 May 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 February 2025 and were signed on its behalf by:





N J R Payne - Director


Yellowstone Techmedia Ltd (Registered number: 08439742)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Yellowstone Techmedia Ltd 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.

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.

Income recognition
The company's turnover derives from events, the income from which is recognised as bookings are received with the related expenses of the event being included based on the proportion of the costs associated with the level of bookings received. If the expenses incurred for an event exceed the proportional costs based on bookings received, the actual costs incurred are treated as the expenses as there will be a doubt as to whether the income from the event will exceed the expenses.

Tangible fixed assets
Tangible fixed assets are included at costs depreciation less impairment losses. Depreciation is provided at the following annual rates;

Computer equipment - 33% reducing balance per annum

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivables or payables within one one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

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

Yellowstone Techmedia Ltd (Registered number: 08439742)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 June 2023 10,086
Additions 2,632
At 31 May 2024 12,718
DEPRECIATION
At 1 June 2023 5,561
Charge for year 2,386
At 31 May 2024 7,947
NET BOOK VALUE
At 31 May 2024 4,771
At 31 May 2023 4,525

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 588 3,773
Other debtors 28,649 4,673
29,237 8,446

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 10,162 9,911
Trade creditors 52,921 22,785
Taxation and social security 45,786 24,022
Other creditors 97,507 95,607
206,376 152,325

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 13,956 24,118

8. PROVISIONS FOR LIABILITIES
31.5.24 31.5.23
£    £   
Deferred tax 1,194 1,132

Yellowstone Techmedia Ltd (Registered number: 08439742)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 June 2023 1,132
Provided during year 62
Balance at 31 May 2024 1,194

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the company owed the director J Crowley £6,419 (2023: £6,419) and N Payne £88,047 (2023: £86,755).

The loans made to the company by the directors are unsecured and not subject to any specific repayment terms and interest is payable on the outstanding balance at 12% per annum.

10. ULTIMATE CONTROLLING PARTY

The controlling party is N J R Payne.