YARROW CONTAINERS DIRECT LIMITED

YARROW CONTAINERS DIRECT LIMITED
Contents Page
For the Period 03 November 2023 to 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

YARROW CONTAINERS DIRECT LIMITED Accountants' Report For the Period 03 November 2023 to 31 March 2025
Accountants report You consider that the company is exempt from an audit for the period ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. David Bunker .................................................... David Bunker 14 Orchard Street Bristol BS1 5EH 10 September 2025 1

YARROW CONTAINERS DIRECT LIMITED
Accountants' Report
For the Period 03 November 2023 to 31 March 2025

Accountants report
You consider that the company is exempt from an audit for the period ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
David Bunker

....................................................

David Bunker
14 Orchard Street
Bristol
BS1 5EH
10 September 2025

1

YARROW CONTAINERS DIRECT LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	4,025
		4,025
Current assets
Debtors		40,736
Cash at bank and in hand		78,503
		119,239
Creditors: amount falling due within one year		(36,009)
Net current assets		83,230

Total assets less current liabilities		87,255
Net assets		87,255

Capital and reserves
Called up share capital		100
Profit and loss account		87,155
Shareholders' funds		87,255

For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 10 September 2025 and were signed by:

-------------------------------
James Brydon Yarrow
Director

2

YARROW CONTAINERS DIRECT LIMITED
Notes to the Abridged Financial Statements
For the Period 03 November 2023 to 31 March 2025

General Information

YARROW CONTAINERS DIRECT LIMITED is a private company, limited by shares, registered in , registration number 15257427, registration address THE FLAT, 155 HIGH STREET HONITON, EX14 1LJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

4 years Straight Line

2.	Average number of employees Average number of employees during the period was 1.

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 03 November 2023	-	-
Additions	4,342	4,342
Disposals	-	-
At 31 March 2025	4,342	4,342
Depreciation
At 03 November 2023	-	-
Charge for period	317	317
On disposals	-	-
At 31 March 2025	317	317
Net book values
Closing balance as at 31 March 2025	4,025	4,025
Opening balance as at 03 November 2023	-	-

3

Registered Number: 15257427

YARROW CONTAINERS DIRECT LIMITED

Abridged Accounts

Period of accounts Start date: 03 November 2023 End date: 31 March 2025