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REGISTERED NUMBER: 06948665 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

YELLOW CAPITAL INVESTMENT & FINANCIAL

PLANNING LTD

| YELLOW CAPITAL INVESTMENT & FINANCIAL |

| PLANNING LTD (REGISTERED NUMBER: 06948665) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| YELLOW CAPITAL INVESTMENT & FINANCIAL |

| PLANNING LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Mr H T Ellwood

| Mrs. L Ellwood

| REGISTERED OFFICE: | Ground Floor Marlborough House,

| 298 Regents Park Road,

| London

| N3 2SZ

| REGISTERED NUMBER: | 06948665 (England and Wales)

| ACCOUNTANTS: | Fusion Accountancy Limited

| Marlborough House

| 298 Regents Park Road

| London

| N3 2SZ

| YELLOW CAPITAL INVESTMENT & FINANCIAL |

| PLANNING LTD (REGISTERED NUMBER: 06948665) |

BALANCE SHEET

30 JUNE 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 6 | 55,207 |  | 55,470 |  |

Cash at bank | 2,185 |  | 670 |  |

57,392 |  | 56,140 |  |

CREDITORS

Amounts falling due within one year | 7 | 316 |  | - |  |

NET CURRENT ASSETS | 57,076 |  | 56,140 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 57,076 |  | 56,140 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 24,995 |  | 29,276 |  |

NET ASSETS | 32,081 |  | 26,864 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 50,000 |  | 50,000 |  |

Retained earnings | (17,919 | ) | (23,136 | ) |

SHAREHOLDERS' FUNDS | 32,081 |  | 26,864 |  |

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 directors acknowledge their 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 Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

Mr H T Ellwood - Director

| YELLOW CAPITAL INVESTMENT & FINANCIAL |

| PLANNING LTD (REGISTERED NUMBER: 06948665) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Yellow Capital Investment & Financial Planning Ltd 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures & Fittings 33% on cost

| 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.

| Post balance sheet event

| Deferred income represents income received in advance and there is potential deferred income arising from a potential legal claim.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| YELLOW CAPITAL INVESTMENT & FINANCIAL |

| PLANNING LTD (REGISTERED NUMBER: 06948665) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 3,600 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 3,600 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 4,139 |  |

| DEPRECIATION

| At 1 July 2024

| and 30 June 2025 | 4,139 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Amounts owed by group undertakings | 55,177 |  | 54,940 |  |

| Other debtors | - |  | 352 |  |

| Director's current account | - |  | 64 |  |

| Prepayments | 30 |  | 114 |  |

55,207 |  | 55,470 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Other creditors | 316 |  | - |  |

| YELLOW CAPITAL INVESTMENT & FINANCIAL |

| PLANNING LTD (REGISTERED NUMBER: 06948665) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans | 24,995 |  | 29,276 |  |

| The bank loan is part of the BBL Scheme that was launched on 27 April 2020. The scheme is 100% government backed. The interest rate is 2.5% per year and the term of the loan is 6 years, and early repayment is possible without additional charges.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 50,000 | Ordinary | £1 | 50,000 |  | 50,000 |  |

10. | RELATED PARTY DISCLOSURES

| During the year management fees of £1,870 (2024 - £2,930) were paid to Yellow Capital (Holdings) Limited, the holding company.

| During the year the company paid consultancy fees to H Ellwood of £32,841 (2024 - £18,878) in respect of his duties as a CF30 regulated investment advisor.

11. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the directors of the holding company, Yellow Capital Holdings Limited.