Registration number: 13128066

Yew Tree Farm Holdings Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Yew Tree Farm Holdings Limited

(Registration number: 13128066)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,524	2,970
Investments	5	100	100
		2,624	3,070
Current assets
Stocks	6	315,348	312,375
Debtors	7	232,150	14,728
Cash at bank and in hand		10,195	17,719
		557,693	344,822
Creditors: Amounts falling due within one year	8	(347,682)	(347,607)
Net current assets/(liabilities)		210,011	(2,785)
Net assets		212,635	285
Capital and reserves
Called up share capital		100	100
Retained earnings		212,535	185
Shareholders' funds		212,635	285

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Yew Tree Farm Holdings Limited

(Registration number: 13128066)
Balance Sheet as at 31 March 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 October 2025 and signed on its behalf by:
 

......................................... Mr T J Price Director

......................................... Mr R L P Price Director

Yew Tree Farm Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 The Gables
Green Lane
Higher Poynton
Cheshire
SK12 1TJ
UK

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Yew Tree Farm Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 2025

Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

4	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
At 1 February 2024	3,168	3,168
At 31 March 2025	3,168	3,168
Depreciation
At 1 February 2024	198	198
Charge for the period	446	446
At 31 March 2025	644	644
Carrying amount
At 31 March 2025	2,524	2,524
At 31 January 2024	2,970	2,970

Yew Tree Farm Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 2025

5	Investments

	2025 £	2024 £
Investments in subsidiaries	100	100