Yellow Brick Road Pump Farm Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14751274

YELLOW BRICK ROAD PUMP FARM LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

31 December 2024

YELLOW BRICK ROAD PUMP FARM LTD

STATEMENT OF FINANCIAL POSITION

31 December 2024

	31 Dec 24	31 Mar 24
Note	£	£

Fixed assets

Intangible assets	5	180,823	–
Tangible assets	6	19,396	–
Investments	7	130,851	256,630
		---------	---------
		331,070	256,630

Current assets

Debtors	8	74,615	–
Cash at bank and in hand		28,912	–
		---------	----
		103,527	–

Creditors: amounts falling due within one year	9	( 380,122)	( 257,229)
		---------	---------
Net current liabilities		( 276,595)	( 257,229)
		---------	---------
Total assets less current liabilities		54,475	( 599)

Provisions	( 4,335)	–
	--------	----
Net assets/(liabilities)	50,140	( 599)
	--------	----

Capital and reserves

Called up share capital	1	1
Profit and loss account	50,139	( 600)
	--------	----
Shareholder funds/(deficit)	50,140	( 599)
	--------	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

YELLOW BRICK ROAD PUMP FARM LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 12 September 2025 , and are signed on behalf of the board by:

M Delicata

Director

Company registration number: 14751274

YELLOW BRICK ROAD PUMP FARM LTD

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 1 APRIL 2024 TO 31 DECEMBER 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 9 Lincoln Road, Tuxford, Newark, Nottinghamshire, NG22 0HR, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and equipment	-	25% straight line
Motor vehicles	-	20% straight line

Investments

Investments in subsidiaries, associates and jointly controlled entities are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

The company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 21 (2024: Nil).

5. Intangible assets

	Goodwill
	£
Cost
Additions	–
Acquisitions through business combinations	195,484
	---------
At 31 December 2024	195,484
	---------
Amortisation
Charge for the period	14,661
	---------
At 31 December 2024	14,661
	---------
Carrying amount
At 31 December 2024	180,823
	---------
At 31 March 2024	–
	---------

6. Tangible assets

	Plant and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2024	–	–	–
Additions	47,195	8,350	55,545
	--------	-------	--------
At 31 December 2024	47,195	8,350	55,545
	--------	-------	--------
Depreciation
At 1 April 2024	–	–	–
Charge for the period	8,175	–	8,175
Transfers	19,624	8,350	27,974
	--------	-------	--------
At 31 December 2024	27,799	8,350	36,149
	--------	-------	--------
Carrying amount
At 31 December 2024	19,396	–	19,396
	--------	-------	--------
At 31 March 2024	–	–	–
	--------	-------	--------

7. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2024	256,630
Additions	69,705
Transfers	( 195,484)
	---------
At 31 December 2024	130,851
	---------
Impairment
At 1 April 2024 and 31 December 2024	–
	---------

Carrying amount
At 31 December 2024	130,851
	---------
At 31 March 2024	256,630
	---------

Following the hive up of the trade and assets of Pump Farm Day Nursery Ltd on 1 April 2024 a goodwill balance of £195,484 was transferred from investments. The remaining investment value was realised when a dividend was paid on 31 March 2025.

8. Debtors

	31 Dec 24	31 Mar 24
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	14,656	–
Other debtors	59,959	–
	--------	----
	74,615	–
	--------	----

9. Creditors: amounts falling due within one year

	31 Dec 24	31 Mar 24
	£	£
Trade creditors	3,877	–
Amounts owed to group undertakings and undertakings in which the company has a participating interest	324,531	256,629
Corporation tax	20,501	–
Social security and other taxes	5,732	–
Other creditors	25,481	600
	---------	---------
	380,122	257,229
	---------	---------

10. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 (Section 1A).

11. Controlling party

The company is a wholly owned subsidiary of Yellow Brick Road Daycare Ltd . The group is under the control of the Directors.