ACCOUNTS - Final Accounts

Registered number: 07693225

YUTREE GROUP LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

YUTREE GROUP LTD

REGISTERED NUMBER: 07693225

BALANCE SHEET

AS AT 31 DECEMBER 2024

	2024	2023
Note	£	£

Fixed assets
Investments	4	15,000	15,000


Net assets		15,000	15,000

Capital and reserves
Called up share capital	14,302	14,302
Share premium account	128	128
Profit and loss account	570	570
	15,000	15,000

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

K J Hancock

Director

Date: 17 September 2025

The notes on pages 3 to 4 form part of these financial statements.

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YUTREE GROUP LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2024

	Called up share capital	Share premium account	Profit and loss account	Total equity
	£	£	£	£
At 1 January 2023	14,302	128	570	15,000

Profit for the year	-	-	300,000	300,000
Contributions by and distributions to owners
Dividends: Equity capital	-	-	(300,000)	(300,000)
Total transactions with owners	-	-	(300,000)	(300,000)

At 1 January 2024	14,302	128	570	15,000
Comprehensive income for the year
Profit for the year	-	-	160,000	160,000
Total comprehensive income for the year	-	-	160,000	160,000
Contributions by and distributions to owners
Dividends: Equity capital	-	-	(160,000)	(160,000)
Total transactions with owners	-	-	(160,000)	(160,000)
At 31 December 2024	14,302	128	570	15,000

The notes on pages 3 to 4 form part of these financial statements.

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YUTREE GROUP LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Yutree Group Ltd is a private company limited by shares incorporated in England and Wales, United Kingdom. The address of the registered office is 15 Kings Court, Willie Snaith Road, Newmarket, Suffolk CB8 7SG.
The principal activity of the company continued to be that of a dormant holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts These financial statements therefore present information about the company as an individual undertaking and not about its group.
The Company's functional and presentational currency is GBP and the financial statements have been rounded to the nearest Pound.
The following principal accounting policies have been applied:

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	Employees
	Staff costs were as follows:

The company had no employees other than the directors.

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YUTREE GROUP LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2024	15,000
	At 31 December 2024	15,000

Subsidiary undertakings
The following were subsidiary undertakings of the Company:
Name	Registered office	Class of shares	Holding

	Yutree Insurance Ltd	15 Kings Court, Newmarket	Ordinary	100%
	Yutree Ltd (Dormant company)	15 Kings Court, Newmarket	Ordinary	100%

The aggregate of the share capital and reserves as at 31 December 2024 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:
Name	Aggregate of share capital and reserves	Profit for the year
	£	£

	Yutree Insurance Ltd	221,883	156,187
	Yutree Ltd (Dormant company)	-	-

5.	Related party transactions
	During the year the Company paid dividends totalling £160,000 (2023 - £300,000) to directors of the company.

6.	Post balance sheet events

On 1st April 2025, the business reorganised its group structure facilitating new investment into the business and paying off some of its existing shareholders. As from 1st April 2025 the remaining share capital was acquired by Yutree Topco Limited. In addition, new share capital was issued totalling £7,151 for total consideration of £2.31m.

7.	Controlling party

As described in the Post balance sheet events note above, as from 1st April 2025, Yutree Topco Limited, became the ultimate controlling party.

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