2023-10-012024-09-302024-09-30false14955285YARROW WAY LTD2025-06-24falseiso4217:GBPxbrli:pure149552852023-10-01149552852024-09-30149552852023-10-012024-09-30149552852023-06-23149552852023-09-30149552852023-06-232023-09-3014955285bus:SmallEntities2023-10-012024-09-3014955285bus:AuditExempt-NoAccountantsReport2023-10-012024-09-3014955285bus:FullAccounts2023-10-012024-09-3014955285bus:PrivateLimitedCompanyLtd2023-10-012024-09-3014955285core:WithinOneYear2024-09-3014955285core:AfterOneYear2024-09-3014955285core:WithinOneYear2023-09-3014955285core:AfterOneYear2023-09-301495528512023-10-012024-09-3014955285core:ShareCapital2024-09-3014955285core:SharePremium2024-09-3014955285core:RevaluationReserve2024-09-3014955285core:OtherReservesSubtotal2024-09-3014955285core:RetainedEarningsAccumulatedLosses2024-09-3014955285core:ShareCapital2023-09-3014955285core:SharePremium2023-09-3014955285core:RevaluationReserve2023-09-3014955285core:OtherReservesSubtotal2023-09-3014955285core:RetainedEarningsAccumulatedLosses2023-09-3014955285core:LandBuildings2024-09-3014955285core:PlantMachinery2024-09-3014955285core:Vehicles2024-09-3014955285core:FurnitureFittings2024-09-3014955285core:OfficeEquipment2024-09-3014955285core:NetGoodwill2024-09-3014955285core:IntangibleAssetsOtherThanGoodwill2024-09-3014955285core:ListedExchangeTraded2024-09-3014955285core:UnlistedNon-exchangeTraded2024-09-3014955285core:LandBuildings2023-09-3014955285core:PlantMachinery2023-09-3014955285core:Vehicles2023-09-3014955285core:FurnitureFittings2023-09-3014955285core:OfficeEquipment2023-09-3014955285core:NetGoodwill2023-09-3014955285core:IntangibleAssetsOtherThanGoodwill2023-09-3014955285core:ListedExchangeTraded2023-09-3014955285core:UnlistedNon-exchangeTraded2023-09-3014955285core:LandBuildings2023-10-012024-09-3014955285core:PlantMachinery2023-10-012024-09-3014955285core:Vehicles2023-10-012024-09-3014955285core:FurnitureFittings2023-10-012024-09-3014955285core:OfficeEquipment2023-10-012024-09-3014955285core:NetGoodwill2023-10-012024-09-3014955285core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3014955285core:ListedExchangeTraded2023-10-012024-09-3014955285core:UnlistedNon-exchangeTraded2023-10-012024-09-3014955285core:MoreThanFiveYears2023-10-012024-09-3014955285core:Non-currentFinancialInstruments2024-09-3014955285core:Non-currentFinancialInstruments2023-09-3014955285dpl:CostSales2023-10-012024-09-3014955285dpl:DistributionCosts2023-10-012024-09-3014955285core:LandBuildings2023-10-012024-09-3014955285core:PlantMachinery2023-10-012024-09-3014955285core:Vehicles2023-10-012024-09-3014955285core:FurnitureFittings2023-10-012024-09-3014955285core:OfficeEquipment2023-10-012024-09-3014955285dpl:AdministrativeExpenses2023-10-012024-09-3014955285core:NetGoodwill2023-10-012024-09-3014955285core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3014955285dpl:GroupUndertakings2023-10-012024-09-3014955285dpl:ParticipatingInterests2023-10-012024-09-3014955285dpl:GroupUndertakingscore:ListedExchangeTraded2023-10-012024-09-3014955285core:ListedExchangeTraded2023-10-012024-09-3014955285dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-10-012024-09-3014955285core:UnlistedNon-exchangeTraded2023-10-012024-09-3014955285dpl:CostSales2023-06-232023-09-3014955285dpl:DistributionCosts2023-06-232023-09-3014955285core:LandBuildings2023-06-232023-09-3014955285core:PlantMachinery2023-06-232023-09-3014955285core:Vehicles2023-06-232023-09-3014955285core:FurnitureFittings2023-06-232023-09-3014955285core:OfficeEquipment2023-06-232023-09-3014955285dpl:AdministrativeExpenses2023-06-232023-09-3014955285core:NetGoodwill2023-06-232023-09-3014955285core:IntangibleAssetsOtherThanGoodwill2023-06-232023-09-3014955285dpl:GroupUndertakings2023-06-232023-09-3014955285dpl:ParticipatingInterests2023-06-232023-09-3014955285dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-232023-09-3014955285core:ListedExchangeTraded2023-06-232023-09-3014955285dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-232023-09-3014955285core:UnlistedNon-exchangeTraded2023-06-232023-09-3014955285core:NetGoodwill2024-09-3014955285core:IntangibleAssetsOtherThanGoodwill2024-09-3014955285core:LandBuildings2024-09-3014955285core:PlantMachinery2024-09-3014955285core:Vehicles2024-09-3014955285core:FurnitureFittings2024-09-3014955285core:OfficeEquipment2024-09-3014955285core:AfterOneYear2024-09-3014955285core:WithinOneYear2024-09-3014955285core:ListedExchangeTraded2024-09-3014955285core:UnlistedNon-exchangeTraded2024-09-3014955285core:ShareCapital2024-09-3014955285core:SharePremium2024-09-3014955285core:RevaluationReserve2024-09-3014955285core:OtherReservesSubtotal2024-09-3014955285core:RetainedEarningsAccumulatedLosses2024-09-3014955285core:NetGoodwill2023-09-3014955285core:IntangibleAssetsOtherThanGoodwill2023-09-3014955285core:LandBuildings2023-09-3014955285core:PlantMachinery2023-09-3014955285core:Vehicles2023-09-3014955285core:FurnitureFittings2023-09-3014955285core:OfficeEquipment2023-09-3014955285core:AfterOneYear2023-09-3014955285core:WithinOneYear2023-09-3014955285core:ListedExchangeTraded2023-09-3014955285core:UnlistedNon-exchangeTraded2023-09-3014955285core:ShareCapital2023-09-3014955285core:SharePremium2023-09-3014955285core:RevaluationReserve2023-09-3014955285core:OtherReservesSubtotal2023-09-3014955285core:RetainedEarningsAccumulatedLosses2023-09-3014955285core:NetGoodwill2023-06-2314955285core:IntangibleAssetsOtherThanGoodwill2023-06-2314955285core:LandBuildings2023-06-2314955285core:PlantMachinery2023-06-2314955285core:Vehicles2023-06-2314955285core:FurnitureFittings2023-06-2314955285core:OfficeEquipment2023-06-2314955285core:AfterOneYear2023-06-2314955285core:WithinOneYear2023-06-2314955285core:ListedExchangeTraded2023-06-2314955285core:UnlistedNon-exchangeTraded2023-06-2314955285core:ShareCapital2023-06-2314955285core:SharePremium2023-06-2314955285core:RevaluationReserve2023-06-2314955285core:OtherReservesSubtotal2023-06-2314955285core:RetainedEarningsAccumulatedLosses2023-06-2314955285core:AfterOneYear2023-10-012024-09-3014955285core:WithinOneYear2023-10-012024-09-3014955285core:Non-currentFinancialInstrumentscore:CostValuation2023-10-012024-09-3014955285core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-012024-09-3014955285core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-012024-09-3014955285core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-012024-09-3014955285core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-012024-09-3014955285core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-012024-09-3014955285core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3014955285core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3014955285core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3014955285core:Non-currentFinancialInstrumentscore:CostValuation2024-09-3014955285core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-09-3014955285core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-09-3014955285core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-09-3014955285core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-09-3014955285core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-09-3014955285core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-09-3014955285core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-09-3014955285core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-09-3014955285core:Non-currentFinancialInstrumentscore:CostValuation2023-09-3014955285core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-3014955285core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-3014955285core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-3014955285core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3014955285core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-3014955285core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-3014955285core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-3014955285core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-3014955285bus:Director12023-10-012024-09-3014955285core:Non-currentFinancialInstrumentscore:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments2024-09-30

YARROW WAY LTD

(formerly SPV 30 LIMITED)

Registered Number
14955285
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

YARROW WAY LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

NATARAJAN, Pakkirisamy Bhoopalan

Registered Address

61 Cranbrook Road
Suite 2, Cranbrook House
Ilford
IG1 4PG

Registered Number

14955285 (England and Wales)
YARROW WAY LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments3129,9741
129,9741
Current assets
Cash at bank and on hand26,550-
26,550-
Creditors amounts falling due within one year5(160,630)-
Net current assets (liabilities)(134,080)-
Total assets less current liabilities(4,106)1
Net assets(4,106)1
Capital and reserves
Called up share capital11
Profit and loss account(4,107)-
Shareholders' funds(4,106)1
The financial statements were approved and authorised for issue by the Director on 24 June 2025, and are signed on its behalf by:
NATARAJAN, Pakkirisamy Bhoopalan
Director
Registered Company No. 14955285
YARROW WAY LTD
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year11
3.Fixed asset investments
The company has paid £129,973.58 (2023 - NIL) for a property as instalments. The property is under construction. The expected completion and hand over date is 31 July 2028 with the total completion value of £982,532 to be paid before hand over.

Other investments1

Total

££
Cost or valuation
At 01 October 2311
Additions129,974129,974
Transfers(1)(1)
At 30 September 24129,974129,974
Net book value
At 30 September 24129,974129,974
At 30 September 2311

Notes

1Other investments other than loans
4.Current asset investments
5.Creditors: amounts due within one year

2024

2023

££
Other creditors160,000-
Accrued liabilities and deferred income630-
Total160,630-
6.Related party transactions
At the balance sheet date, the company owed £160,000 (2023 - NIL) to Chosen Care Group Limited (a company under common control), which is an interest free loan, repayable on demand.
7.Controlling party
Mr Pakkirisamy Bhoopalan Natarajan is the ultimate controlling party.