REGISTERED NUMBER: 07311202 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Yellow Machinery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R J Ward

REGISTERED OFFICE:

Station Road

Renishaw

Sheffield

South Yorkshire

S21 3WF

REGISTERED NUMBER:

07311202 (England and Wales)

ACCOUNTANTS:

SMH Haywood & Co Limited

24-26 Mansfield Road

Rotherham

South Yorkshire

S60 2DT

FIXED ASSETS

Tangible assets

4

22,373

23,771

CURRENT ASSETS

Stocks

831,000

760,246

Debtors

5

19,415

19,733

Cash at bank

323,723

329,483

1,174,138

1,109,462

CREDITORS

Amounts falling due within one year

6

(148,774

)

(88,671

)

NET CURRENT ASSETS

1,025,364

1,020,791

TOTAL ASSETS LESS CURRENT LIABILITIES

1,047,737

1,044,562

CREDITORS

Amounts falling due after more than one year

7

(8,792

)

(8,439

)

PROVISIONS FOR LIABILITIES

(5,593

)

(5,943

)

NET ASSETS

1,033,352

1,030,180

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,033,351

1,030,179

1,033,352

1,030,180

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 September 2025 and were signed by:

Mr R J Ward - Director

1.	STATUTORY INFORMATION

Yellow Machinery 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

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

63,895

1,847

49,255

2,266

117,263

Additions

3,750

1,600

-

539

5,889

At 30 June 2025

67,645

3,447

49,255

2,805

123,152

DEPRECIATION

At 1 July 2024

56,483

1,412

33,671

1,926

93,492

Charge for year

2,793

306

3,896

292

7,287

At 30 June 2025

59,276

1,718

37,567

2,218

100,779

NET BOOK VALUE

At 30 June 2025

8,369

1,729

11,688

587

22,373

At 30 June 2024

7,412

435

15,584

340

23,771

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

600

3,840

Prepayments

18,815

15,893

19,415

19,733

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

50,990

18,316

Corporation tax

20,604

20,836

Social security and other taxes

1,735

1,578

VAT

20,405

22,011

Other creditors

65

19

Directors' current accounts

3,935

3,826

Accruals and deferred income

51,040

22,085

148,774

88,671

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Wages and salaries control

7,981

7,918

Pensions creditor

811

521

8,792

8,439