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COMPANY REGISTRATION NUMBER: 12627145

Emily Yell Advisory Limited

Filleted Unaudited Financial Statements

For the year ended

31 May 2025

Emily Yell Advisory Limited

Financial Statements

Year ended 31 May 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Emily Yell Advisory Limited

Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 22,182 | 28,206

Current assets

Debtors | 6 | 36,839 | 74,160
Cash at bank and in hand | 130,402 | 93,580
| --------- | ---------
| 167,241 | 167,740

Creditors: amounts falling due within one year | 7 | 34,864 | 35,933
| --------- | ---------
Net current assets | 132,377 | 131,807
| --------- | ---------
Total assets less current liabilities | 154,559 | 160,013

Provisions | 5,546 | 7,051
| --------- | ---------
Net assets | 149,013 | 152,962
| --------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 148,913 | 152,862
| --------- | ---------
Shareholders funds | 149,013 | 152,962
| --------- | ---------

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 year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Emily Yell Advisory Limited

Statement of Financial Position (continued)

31 May 2025
These financial statements were approved by the board of directors and authorised for issue on 7 October 2025 , and are signed on behalf of the board by:

E C Yell |
Director |

Company registration number: 12627145

Emily Yell Advisory Limited

Notes to the Financial Statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Acacia Grove, Berkhamsted, HP4 3AJ.
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. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Taxation
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:

| Fixtures and fittings | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 33% straight line

4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 June 2024 | 6,330 | 36,193 | 3,840 | 46,363
Additions | 947 | – | 329 | 1,276
| ------- | -------- | ------- | --------
At 31 May 2025 | 7,277 | 36,193 | 4,169 | 47,639
| ------- | -------- | ------- | --------
Depreciation |  |  |  |
At 1 June 2024 | 3,007 | 11,310 | 3,840 | 18,157
Charge for the year | 988 | 6,221 | 91 | 7,300
| ------- | -------- | ------- | --------
At 31 May 2025 | 3,995 | 17,531 | 3,931 | 25,457
| ------- | -------- | ------- | --------
Carrying amount |  |  |  |
At 31 May 2025 | 3,282 | 18,662 | 238 | 22,182
| ------- | -------- | ------- | --------
At 31 May 2024 | 3,323 | 24,883 | – | 28,206
| ------- | -------- | ------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 14,993 | 64,490
Other debtors | 21,846 | 9,670
| -------- | --------
| 36,839 | 74,160
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Social security and other taxes | 23,796 | 31,962
Other creditors | 11,068 | 3,971
| -------- | --------
| 34,864 | 35,933
| -------- | --------

8. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions | 5,546 | 7,051
| ------- | -------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | 5,546 | 7,051
| ------- | -------