Company registration number 02739244 (England and Wales)
YAVERLAND LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
YAVERLAND LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
YAVERLAND LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
4
1,130,000
990,000
Current assets
Debtors
5
848
1,004
Investments
6
324,444
356,161
Cash at bank and in hand
70,056
72,528
395,348
429,693
Creditors: amounts falling due within one year
7
(30,541)
(26,289)
Net current assets
364,807
403,404
Total assets less current liabilities
1,494,807
1,393,404
Provisions for liabilities
(14,198)
(16,133)
Net assets
1,480,609
1,377,271
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,480,509
1,377,171
Total equity
1,480,609
1,377,271

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

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 November 2025 and are signed on its behalf by:
Mr S Bundy
Director
Company registration number 02739244 (England and Wales)
YAVERLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Yaverland Limited is a private company limited by shares incorporated in England and Wales. The registered office is 59 Lovelace Avenue, Solihull, West Midlands, B91 3JR.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

YAVERLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Leases
As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
970
Depreciation and impairment
At 1 April 2024 and 31 March 2025
970
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
YAVERLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
4
Investment property
2025
£
Fair value
At 1 April 2024
990,000
Revaluations
140,000
At 31 March 2025
1,130,000

The value of the investment properties have been considered by the directors. The directors believe this to be an appropriate value.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
848
1,004
6
Current asset investments
2025
2024
£
£
Other investments
324,444
356,161
7
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
11,285
7,770
Other creditors
19,256
18,519
30,541
26,289
8
Parent company

The directors of the company are its ultimate controlling party.

2025-03-31 2024-04-01 false false false 18 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr S Bundy Mr D Bundy Mr D Bundy 02739244 2024-04-01 2025-03-31 02739244 2025-03-31 02739244 2024-03-31 02739244 core:ShareCapital 2025-03-31 02739244 core:ShareCapital 2024-03-31 02739244 core:RetainedEarningsAccumulatedLosses 2025-03-31 02739244 core:RetainedEarningsAccumulatedLosses 2024-03-31 02739244 bus:Director1 2024-04-01 2025-03-31 02739244 core:ComputerEquipment 2024-04-01 2025-03-31 02739244 2023-04-01 2024-03-31 02739244 core:OtherPropertyPlantEquipment 2024-03-31 02739244 core:OtherPropertyPlantEquipment 2025-03-31 02739244 core:OtherPropertyPlantEquipment 2024-03-31 02739244 2024-03-31 02739244 core:WithinOneYear 2025-03-31 02739244 core:WithinOneYear 2024-03-31 02739244 core:CurrentFinancialInstruments 2025-03-31 02739244 core:CurrentFinancialInstruments 2024-03-31 02739244 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02739244 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02739244 bus:FRS102 2024-04-01 2025-03-31 02739244 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 02739244 bus:Director2 2024-04-01 2025-03-31 02739244 bus:CompanySecretary1 2024-04-01 2025-03-31 02739244 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP