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REGISTERED NUMBER: 06948665 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

YELLOW CAPITAL INVESTMENT & FINANCIAL
PLANNING LTD

YELLOW CAPITAL INVESTMENT & FINANCIAL
PLANNING LTD (REGISTERED NUMBER: 06948665)






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 INVESTMENT & FINANCIAL
PLANNING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Mr H T Ellwood
Mrs. L Ellwood





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





REGISTERED NUMBER: 06948665 (England and Wales)





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

YELLOW CAPITAL INVESTMENT & FINANCIAL
PLANNING LTD (REGISTERED NUMBER: 06948665)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £   
CURRENT ASSETS
Debtors 6 55,470 58,414
Cash at bank 670 570
56,140 58,984
CREDITORS
Amounts falling due within one year 7 - 37
NET CURRENT ASSETS 56,140 58,947
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,140

58,947

CREDITORS
Amounts falling due after more than one year 8 29,276 33,809
NET ASSETS 26,864 25,138

CAPITAL AND RESERVES
Called up share capital 9 50,000 50,000
Retained earnings 10 (23,136 ) (24,862 )
SHAREHOLDERS' FUNDS 26,864 25,138

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 INVESTMENT & FINANCIAL
PLANNING LTD (REGISTERED NUMBER: 06948665)

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 INVESTMENT & FINANCIAL
PLANNING LTD (REGISTERED NUMBER: 06948665)

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

1. STATUTORY INFORMATION

Yellow Capital Investment & Financial Planning 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Fixtures & Fittings 33% on cost

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.

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.

3. EMPLOYEES AND DIRECTORS

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

YELLOW CAPITAL INVESTMENT & FINANCIAL
PLANNING LTD (REGISTERED NUMBER: 06948665)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 3,600
AMORTISATION
At 1 July 2023
and 30 June 2024 3,600
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 July 2023
and 30 June 2024 4,139
DEPRECIATION
At 1 July 2023
and 30 June 2024 4,139
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Amounts owed by group undertakings 54,940 56,783
Other debtors 352 361
Director's current account 64 1,072
Prepayments 114 198
55,470 58,414

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Director's current account - 37

YELLOW CAPITAL INVESTMENT & FINANCIAL
PLANNING LTD (REGISTERED NUMBER: 06948665)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans 29,276 33,809

The bank loan is part of the BBL Scheme that was launched on 27 April 2020. The scheme is 100% government backed. The interest rate is 2.5% per year and the term of the loan is 6 years, and early repayment is possible without additional charges.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
50,000 Ordinary 1 50,000 50,000

10. RESERVES
Retained
earnings
£   

At 1 July 2023 (24,862 )
Profit for the year 1,726
At 30 June 2024 (23,136 )

11. RELATED PARTY DISCLOSURES

During the year management fees of £2,930 (2023 - £1,859) were paid to Yellow Capital (Holdings) Limited, the holding company.

During the year the company paid consultancy fees to H Ellwood of £18,878 (2023 - £9,848) in respect of his duties as a CF30 regulated investment advisor.

At the balance sheet date, included in other debtors due within one year, is an amount of £64 (2023: £1,035) which the director owes to the company. This will be repaid within 9 months from year-end.

The company is controlled by the directors of the holding company, Yellow Capital Holdings Limited.

12. TAXATION

The company has no taxes to pay for the year ended 31.06.2024. It is carrying forward the losses of £13,025 (2023: £16,442) to offset against future profits.