AOK Yellow Ltd - Filleted accounts

AOK Yellow Ltd
Registered number:		05070909
Statement of Financial Position
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		26,215			32,138

Current assets
Debtors	4	8,689			8,737
Cash at bank and in hand		131,239			145,286
		139,928			154,023

Creditors: amounts falling due within one year	5	(19,572)			(27,336)

Net current assets			120,356			126,687

Total assets less current liabilities			146,571			158,825


Provisions for liabilities			(3,166)			(4,415)


Net assets			143,405			154,410

Capital and reserves
Called up share capital			100			100
Profit and loss account			143,305			154,310

Shareholders' funds			143,405			154,410

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr K O'Reilly
Director
Approved by the board on 2 September 2025

AOK Yellow Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 10 years
	Plant and machinery	25% reducing balance

	Debtors
	Short term debtors are measured at transaction 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.

	Creditors
	Short term creditors are measured at transaction 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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors			2025		2024
Number					Number

	Average number of directors and persons employed by the company			3		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	16,117		34,595		50,712
	Additions	-		667		667
	At 31 March 2025	16,117		35,262		51,379

	Depreciation
	At 1 April 2024	3,224		15,350		18,574
	Charge for the year	1,612		4,978		6,590
	At 31 March 2025	4,836		20,328		25,164

	Net book value
	At 31 March 2025	11,281		14,934		26,215
	At 31 March 2024	12,893		19,245		32,138




4	Debtors			2025		2024
£					£

	Trade debtors			7,000		-
	Other debtors			1,689		8,737
				8,689		8,737


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Accruals			2,001		3,166
	Corporation tax			14,959		24,126
	Other creditors			2,612		44
				19,572		27,336


6	Other information

	AOK Yellow Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	59 Priestwood Avenue
	Bracknell
	Berkshire
	RG42 1UY