REGISTERED NUMBER: OC395410 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

YELLOW TREE CAPITAL PARTNERS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

Perth (UK) Limited

Yellow Tree Capital (Developments) Limited

REGISTERED OFFICE:

Old Coffee House Yard

London Road

Sevenoaks

Kent

TN13 1AH

REGISTERED NUMBER:

OC395410 (England and Wales)

ACCOUNTANTS:

Amicus Accountancy Limited

Chartered Certified Accountants

The Stables

Goblands Farm Business Ctre

Cemetery Lane

Hadlow

Kent

TN11 0LT

CURRENT ASSETS

Debtors

4

10

282,418

Cash at bank

15,407

16,695

15,417

299,113

CREDITORS

Amounts falling due within one year

5

(3,675

)

(61,049

)

NET CURRENT ASSETS

11,742

238,064

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

11,742

238,064

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

11,742

238,064

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

11,742

238,064

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 23 September 2025 and were signed by:

Yellow Tree Capital (Developments) Limited - Designated member

1.	STATUTORY INFORMATION

Yellow Tree Capital Partners LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Revenue is recognised as earned when the firm obtains the right to consideration in exchange for its performance. Construction is not carried out under contract and therefore there is no right to consideration until production is complete and a contract to purchase is in place.

3.	EMPLOYEE INFORMATION

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

-

279,000

Other debtors

10

3,418

10

282,418

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

2,175

2,631

Other creditors

1,500

58,418

3,675

61,049

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up, loans and other debts due to members may be offset against amounts due from members, but would otherwise rank as unsecured creditors. Members' other interests rank after unsecured creditors.