REGISTERED NUMBER: 06948665 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

YELLOW CAPITAL INVESTMENT & FINANCIAL

PLANNING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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 ) .

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

-

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.