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Registered Number: 15510305
England and Wales

 

 

 

JAMES YARROW LIMITED



Filleted Unaudited Financial Statements
 


Period of accounts

Start date: 21 February 2024

End date: 28 February 2025

James Yarrow Limited
Contents Page
For the Period 21 February 2024 to 28 February 2025
Director James Yarrow
Registered Number 15510305
Registered Office The Flat, 155 High Street
Honiton
Devon
EX14 1LJ
Accountants Bond & Co Chartered Certified Accountants
Bristol North Baths
Gloucester Road
Bristol
BS7 8BN
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 28 February 2025.
Principal activities
The companys principal activity during the year was that of wholesale of furniture, carpets and lighting equipment.
Director
The director who served the company throughout the period was as follows:
James Yarrow (from 21/02/2024)
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
James Yarrow
Director

Date approved: 06 November 2025
2
Report to the directors on the preparation of the unaudited statutory accounts of James Yarrow Limited for the year ended 28 February 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of James Yarrow Limited for the year ended 28 February 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of James Yarrow Limited , as a body, in accordance with the terms of our engagement letter dated 25 May 2024. Our work has been undertaken solely to prepare for your approval the accounts of James Yarrow Limited and state those matters that we have agreed to state to the Board of Directors of James Yarrow Limited , as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than James Yarrow Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that James Yarrow Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of James Yarrow Limited . You consider that James Yarrow 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 accounts of James Yarrow 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 accounts 28 February 2025.



Bond & Co Chartered Certified Accountants
Bristol North Baths
Gloucester Road
Bristol
BS7 8BN
06 November 2025
3
 
 		 Notes
 		 2025
£
Fixed assets    
Tangible fixed assets 3 15,051 
15,051 
Current assets    
Debtors 4 74,864 
Cash at bank and in hand 49,752 
124,616 
Creditors: amount falling due within one year 5 (44,987)
Net current assets 79,629 
 
Total assets less current liabilities 94,680 
Provisions for liabilities 6 (3,763)
Net assets 90,917 
 

Capital and reserves 		   
Called up share capital 100 
Profit and loss account 90,817 
Shareholders' funds 90,917 
 


For the period ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 06 November 2025 and were signed by:


-------------------------------
James Yarrow
Director
4
  Equity share capital   Revaluation reserve   Capital redemption reserve   Retained Earnings   Total
£ £ £ £ £
At 21 February 2024 - 
Profit for the period 90,817  90,817 
Total comprehensive income for the period -  -  -  90,817  90,817 
Shares issued 100  100 
Total investments by and distributions to owners 100  -  -  -  100 
At 28 February 2025 100  90,817  90,917 
5
General Information
James Yarrow Limited is a private company, limited by shares, registered in England and Wales, registration number 15510305, registration address The Flat, 155 High Street , Honiton , Devon , EX14 1LJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 4 Years Straight Line
Computer Equipment 3 Years Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 1.
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 21 February 2024 -    -    - 
Additions 16,409    1,082    17,491 
Disposals -    -    - 
At 28 February 2025 16,409    1,082    17,491 
Depreciation
At 21 February 2024 -    -    - 
Charge for period 2,350    90    2,440 
On disposals -    -    - 
At 28 February 2025 2,350    90    2,440 
Net book values
Closing balance as at 28 February 2025 14,059    992    15,051 
Opening balance as at 21 February 2024 -    -    - 


4.

Debtors: amounts falling due within one year

2025
£
Trade Debtors 74,048 
Director's Current Accounts 816 
74,864 

5.

Creditors: amount falling due within one year

2025
£
Corporation Tax 26,529 
PAYE & Social Security 124 
Accrued Expenses 1,387 
Other Creditors (1)
VAT 16,948 
44,987 

6.

Provisions for liabilities

2025
£
Deferred Tax 3,763 
3,763 

7.

Advances and Credits



James Yarrow
Loan to director

Current year (2025)
Brought Forward
£		Amount
£		Interest
£		Repaid
£		Written Off
£		Waived
£		Carry Forward
£
James Yarrow0 816 0 0 0 0 816 
08160000816
6