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REGISTERED NUMBER: 04334193 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

YELLOW SQUARE CONSULTING LIMITED

YELLOW SQUARE CONSULTING LIMITED (REGISTERED NUMBER: 04334193)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


YELLOW SQUARE CONSULTING LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTOR: Mr M Cottingham





SECRETARY: Mrs A J Cottingham





REGISTERED OFFICE: 3 Sun Gardens
Burghfield Common
Reading
Berkshire
RG7 3JB





REGISTERED NUMBER: 04334193 (England and Wales)





ACCOUNTANTS: Durrants - Calleva
Accountants and Tax Advisors
4 Comet House
Calleva Park
Aldermaston
Berkshire
RG7 8JA

YELLOW SQUARE CONSULTING LIMITED (REGISTERED NUMBER: 04334193)

BALANCE SHEET
31 December 2024

31/12/24 31/12/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,651 15,416

CURRENT ASSETS
Debtors 5 986 47,177
Cash at bank 29,874 2,688
30,860 49,865
CREDITORS
Amounts falling due within one year 6 17,040 31,405
NET CURRENT ASSETS 13,820 18,460
TOTAL ASSETS LESS CURRENT LIABILITIES 25,471 33,876

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 25,469 33,874
SHAREHOLDERS' FUNDS 25,471 33,876

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 26 August 2025 and were signed by:




Mr M Cottingham - Director


YELLOW SQUARE CONSULTING LIMITED (REGISTERED NUMBER: 04334193)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Yellow Square Consulting Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

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.

3. EMPLOYEES AND DIRECTORS

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

YELLOW SQUARE CONSULTING LIMITED (REGISTERED NUMBER: 04334193)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 34,914
Additions 2,006
At 31 December 2024 36,920
DEPRECIATION
At 1 January 2024 19,498
Charge for year 5,771
At 31 December 2024 25,269
NET BOOK VALUE
At 31 December 2024 11,651
At 31 December 2023 15,416

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade debtors 986 20,358
Other debtors - 26,819
986 47,177

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade creditors - 2,181
Taxation and social security 16,100 24,943
Other creditors 940 4,281
17,040 31,405