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REGISTERED NUMBER: 06948668 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

YELLOW CAPITAL (HOLDINGS) LTD

YELLOW CAPITAL (HOLDINGS) LTD (REGISTERED NUMBER: 06948668)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


YELLOW CAPITAL (HOLDINGS) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Mr A R Mcgarel-Groves
Mr P A Rodker
Mr H T Ellwood





REGISTERED OFFICE: Ground Floor Marlborough House
298 Regents Park Road
London
N3 2SZ





REGISTERED NUMBER: 06948668 (England and Wales)





ACCOUNTANTS: Fusion Accountancy Limited
Marlborough House
298 Regents Park Road
London
N3 2SZ

YELLOW CAPITAL (HOLDINGS) LTD (REGISTERED NUMBER: 06948668)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 100,150 97,282
100,150 97,282

CURRENT ASSETS
Cash at bank 6 3

CREDITORS
Amounts falling due within one year 6 56,788 58,714
NET CURRENT LIABILITIES (56,782 ) (58,711 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,368

38,571

CAPITAL AND RESERVES
Called up share capital 7 32,891 32,891
Share premium 8 44,550 44,550
Retained earnings 8 (34,073 ) (38,870 )
SHAREHOLDERS' FUNDS 43,368 38,571

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

YELLOW CAPITAL (HOLDINGS) LTD (REGISTERED NUMBER: 06948668)

BALANCE SHEET - continued
30 JUNE 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2025 and were signed on its behalf by:





Mr H T Ellwood - Director


YELLOW CAPITAL (HOLDINGS) LTD (REGISTERED NUMBER: 06948668)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Yellow Capital (Holdings) 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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment 33% on cost

Going concern disclosure
The directors have formed a judgement at the time of approving the Annual Financial Statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason the directors have adopted the going concern basis in preparing the accounts.

Investment in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 July 2023
and 30 June 2024 1,060
DEPRECIATION
At 1 July 2023
and 30 June 2024 1,060
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

YELLOW CAPITAL (HOLDINGS) LTD (REGISTERED NUMBER: 06948668)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

5. FIXED ASSET INVESTMENTS

30.6.24 30.6.23
£    £   
Other investments not loans 100,150 97,282

Additional information is as follows:
Listed
investments
£   
COST OR VALUATION
At 1 July 2023 47,032
Additions 45,478
Disposals (45,750 )
Revaluations 3,390
At 30 June 2024 50,150
NET BOOK VALUE
At 30 June 2024 50,150
At 30 June 2023 47,032

Cost or valuation at 30 June 2024 is represented by:

Listed
investments
£   
Valuation in 2021 12,380
Valuation in 2022 (16,760 )
Valuation in 2023 1,355
Valuation in 2024 3,390
Cost 49,785
50,150

Investments (neither listed nor unlisted) were as follows:
30.6.24 30.6.23
£    £   
Share in grp undertaking cost 50,000 50,250

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors - 1,932
Amounts owed to group undertakings 54,940 56,782
Accruals and deferred income 1,848 -
56,788 58,714

YELLOW CAPITAL (HOLDINGS) LTD (REGISTERED NUMBER: 06948668)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
32,891 Ordinary 1 32,891 32,891

8. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 July 2023 (38,870 ) 44,550 5,680
Profit for the year 4,797 4,797
At 30 June 2024 (34,073 ) 44,550 10,477

9. RELATED PARTY DISCLOSURES

During the year the company received management fees from its subsidiary Yellow Capital Investment & Financial Planning Limited of £7,188 (2023 - £8,309).

At the year end, the company owed £54,940 (2023 - £56,783) to Yellow Capital Investment & Financial Planning Limited.

The ultimate controlling party of the company are Haydn Ellwood and Lilian Ellwood by virtue of their shareholdings.