Caseware UK (AP4) 2023.0.135 2023.0.135 true02023-09-01falseNo description of principal activity2falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10824656 2023-09-01 2024-08-31 10824656 2022-09-01 2023-08-31 10824656 2024-08-31 10824656 2023-08-31 10824656 c:Director1 2023-09-01 2024-08-31 10824656 c:Director2 2023-09-01 2024-08-31 10824656 c:Director2 2024-08-31 10824656 c:RegisteredOffice 2023-09-01 2024-08-31 10824656 d:CurrentFinancialInstruments 2024-08-31 10824656 d:CurrentFinancialInstruments 2023-08-31 10824656 d:Non-currentFinancialInstruments 2024-08-31 10824656 d:Non-currentFinancialInstruments 2023-08-31 10824656 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 10824656 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 10824656 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 10824656 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 10824656 d:ShareCapital 2024-08-31 10824656 d:ShareCapital 2023-08-31 10824656 d:RetainedEarningsAccumulatedLosses 2024-08-31 10824656 d:RetainedEarningsAccumulatedLosses 2023-08-31 10824656 c:OrdinaryShareClass1 2023-09-01 2024-08-31 10824656 c:OrdinaryShareClass1 2024-08-31 10824656 c:OrdinaryShareClass1 2023-08-31 10824656 c:FRS102 2023-09-01 2024-08-31 10824656 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10824656 c:FullAccounts 2023-09-01 2024-08-31 10824656 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10824656 2 2023-09-01 2024-08-31 10824656 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 10824656










THE YES MOBILE NETWORK LIMITED

Unaudited
Financial statements
Information for filing with the registrar
For the year ended 31 August 2024

 
THE YES MOBILE NETWORK LIMITED
 

Company Information


Directors
S Pearson 
A Perry (resigned 19 August 2024)




Registered number
10824656



Registered office
Retford Enterprise
Randall Way

Retford

DN22 7GR





 
THE YES MOBILE NETWORK LIMITED
Registered number: 10824656

Balance sheet
As at 31 August 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
29,100
29,174

Cash at bank and in hand
  
3,677
528

  
32,777
29,702

Creditors: amounts falling due within one year
 5 
(34,194)
(19,545)

Net current (liabilities)/assets
  
 
 
(1,417)
 
 
10,157

Total assets less current liabilities
  
(1,417)
10,157

Creditors: amounts falling due after more than one year
 6 
(7,502)
(17,501)

  

Net liabilities
  
(8,919)
(7,344)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(9,019)
(7,444)

  
(8,919)
(7,344)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S Pearson
Director

Date: 19 August 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
THE YES MOBILE NETWORK LIMITED
Registered number: 10824656

Balance sheet (continued)
As at 31 August 2024


Page 2

 
THE YES MOBILE NETWORK LIMITED
 

 
Notes to the financial statements
For the year ended 31 August 2024

1.


General information

The Yes Mobile Network Limited is a private company limited by shares incorporated in England within the United Kingdom.  The registered office address is given in the Company Information page to these financial statements.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
THE YES MOBILE NETWORK LIMITED
 

 
Notes to the financial statements
For the year ended 31 August 2024

2.Accounting policies (continued)

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2023 -2).


4.


Debtors

2024
2023
£
£


Amounts owed by related parties
28,100
28,700

Other debtors
1,000
474

29,100
29,174


Page 4

 
THE YES MOBILE NETWORK LIMITED
 

 
Notes to the financial statements
For the year ended 31 August 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
500
-

Bank loans
10,000
10,000

Trade creditors
6,226
-

Amounts owed to related parties
10,450
8,850

Taxation and social security
6,323
-

Accruals and deferred income
695
695

34,194
19,545



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
7,502
17,501

7,502
17,501



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 -100) Ordinary shares of £1.00 each
100
100



8.


Transactions with directors

Included in other debtors is a loan to a former director in the sum of £1,000.  The loan is unsecured, interest free and repayable on demand.


9.


Related party transactions

The company has taken advantage of the exemption provided by Paragraph 33.1A of FRS 102 and has not disclosed transactions that have taken place between wholly owned group members.


10.


Controlling party

The ultimate parent company is Spear Technology Holdings Limited, a company registered in England and Wales whose 
registered office is 70 Clarkehouse Road, Sheffield, S10 2LJ.
The company is controlled by Stuart Pearson as a result of his controlling interest in the holding company.


Page 5