REGISTERED NUMBER: 04283031 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

YEW TREE CARE LIMITED

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr R S Patel

Mrs L R Patel

SECRETARY:

Mrs L R Patel

REGISTERED OFFICE:

505 Pinner Road

Harrow

London

HA2 6EH

REGISTERED NUMBER:

04283031 (England and Wales)

ACCOUNTANTS:

STG Accountants Limited

505 Pinner Road

Harrow

Middlesex

HA2 6EH

BANKERS:

Barclays Bank Plc

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Yew Tree Care Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Yew Tree Care Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Yew Tree Care Limited and state those matters that we have agreed to state to the Board of Directors of Yew Tree Care Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Yew Tree Care Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Yew Tree Care Limited. You consider that Yew Tree Care Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Yew Tree Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

STG Accountants Limited

505 Pinner Road

Harrow

Middlesex

HA2 6EH

12 October 2025

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,184,553

3,236,044

3,184,553

3,236,044

CURRENT ASSETS

Stocks

4,314

4,314

Debtors

6

945,906

986,750

Cash at bank

281,548

255,386

1,231,768

1,246,450

CREDITORS

Amounts falling due within one year

7

1,414,190

1,217,767

NET CURRENT (LIABILITIES)/ASSETS

(182,422

)

28,683

TOTAL ASSETS LESS CURRENT LIABILITIES

3,002,131

3,264,727

CREDITORS

Amounts falling due after more than one year

8

(235,841

)

(715,441

)

PROVISIONS FOR LIABILITIES

(13,009

)

(13,009

)

NET ASSETS

2,753,281

2,536,277

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Revaluation reserve

11

1,152,019

1,152,019

Retained earnings

11

1,591,262

1,374,258

SHAREHOLDERS' FUNDS

2,753,281

2,536,277

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 12 October 2025 and were signed on its behalf by:

Mr R S Patel - Director

1.	STATUTORY INFORMATION

Yew Tree Care Limited 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents fees receivable for services provided. Turnover is recognised when the company has a right to consideration.

Goodwill

Goodwill arising on an acquisition of a business is carried at cost less accumulated amortisation and impairment losses, if any. All impairment loss for goodwill is recognised directly in profit or loss in the statement of comprehensive income. Goodwill is amortised over 15 years from the date of purchase of the business.

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.

Freehold property

-

2% on cost of building

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Inventories

Inventories are measured at the lower of cost and selling price less cost to sell. Cost is calculated on a first in, first out basis and includes all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 96 (2024 - 99 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

810,000

AMORTISATION

At 1 April 2024

and 31 March 2025

810,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 April 2024

3,266,953

1,290,711

100,640

13,819

4,672,123

Additions

-

45,502

-

-

45,502

At 31 March 2025

3,266,953

1,336,213

100,640

13,819

4,717,625

DEPRECIATION

At 1 April 2024

295,806

1,104,732

21,724

13,817

1,436,079

Charge for year

28,938

45,753

22,302

-

96,993

At 31 March 2025

324,744

1,150,485

44,026

13,817

1,533,072

NET BOOK VALUE

At 31 March 2025

2,942,209

185,728

56,614

2

3,184,553

At 31 March 2024

2,971,147

185,979

78,916

2

3,236,044

Cost or valuation at 31 March 2025 is represented by:

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2014

341,178

-

-

-

341,178

Valuation in 2015

150,000

-

-

-

150,000

Valuation in 2016

150,000

-

-

-

150,000

Valuation in 2018

100,000

-

-

-

100,000

Valuation in 2023

429,880

-

-

-

429,880

Cost

2,095,895

1,336,213

100,640

13,819

3,546,567

3,266,953

1,336,213

100,640

13,819

4,717,625

Freehold land and buildings were valued on an open market basis on 31 March 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

151,003

150,815

Amounts owed by connected companies

791,703

835,935

Prepayments

3,200

-

945,906

986,750

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

95,202

88,577

Other loans (see note 9)

379,444

175,503

Trade creditors

41,173

61,912

Amounts owed to connected companies

-

64,762

Tax

85,083

45,270

Social security and other taxes

45,527

44,185

Other creditors

14,230

22,125

Wages control

159,937

160,500

Directors' current accounts

543,992

496,110

Accrued expenses

49,602

58,823

1,414,190

1,217,767

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

235,841

337,668

Other loans (see note 9)

-

377,773

235,841

715,441

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

95,202

88,577

Other loans

379,444

175,503

474,646

264,080

Amounts falling due between one and two years:

Bank loans - 1-2 years

95,202

88,577

Other loans - 1-2 years

-

175,503

95,202

264,080

Amounts falling due between two and five years:

Bank loans - 2-5 years

140,639

249,091

Other loans - 2-5 years

-

202,270

140,639

451,361

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

331,043

426,245

Other loans

379,444

553,276

710,487

979,521

The bank loans are secured by a fixed charge and a debenture over the properties and other assets of the company. The rate of interest varies between 1.25% to 2.60% above the Bank's Base Rate per annum and the loans are repayable over 10 years to 25 years.

The other loan is secured by a legal charge over one of the properties of the company. The other loan is repayable over five years and the rate of interest is 2.50% per annum.

11.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 April 2024

1,374,258

1,152,019

2,526,277

Profit for the year

235,004

235,004

Dividends

(18,000

)

(18,000

)

At 31 March 2025

1,591,262

1,152,019

2,743,281

12.	TRANSACTIONS WITH THE DIRECTORS

During the year, the company paid dividends of £13,500 (2024: £39,000) to the directors.

13.	RELATED PARTY DISCLOSURES

At the year end, the company was owed £791,000 (2024: £835,935) by Baggins Holding Limited and £703 (2024: owed £64,762) by Finbond Limited, both companies in which the directors have a beneficial interest. The balances are unsecured, interest-free and repayable on demand.