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core:Vehicles 2024-07-01 2025-06-30 13221802 core:FurnitureFittings 2024-07-01 2025-06-30 13221802 core:OfficeEquipment 2024-07-01 2025-06-30 13221802 core:NetGoodwill 2024-07-01 2025-06-30 13221802 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 13221802 core:ListedExchangeTraded 2024-07-01 2025-06-30 13221802 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 13221802 core:MoreThanFiveYears 2024-07-01 2025-06-30 13221802 core:Non-currentFinancialInstruments 2025-06-30 13221802 core:Non-currentFinancialInstruments 2024-06-30 13221802 dpl:CostSales 2024-07-01 2025-06-30 13221802 dpl:DistributionCosts 2024-07-01 2025-06-30 13221802 core:LandBuildings 2024-07-01 2025-06-30 13221802 core:PlantMachinery 2024-07-01 2025-06-30 13221802 core:Vehicles 2024-07-01 2025-06-30 13221802 core:FurnitureFittings 2024-07-01 2025-06-30 13221802 core:OfficeEquipment 2024-07-01 2025-06-30 13221802 dpl:AdministrativeExpenses 2024-07-01 2025-06-30 13221802 core:NetGoodwill 2024-07-01 2025-06-30 13221802 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 13221802 dpl:GroupUndertakings 2024-07-01 2025-06-30 13221802 dpl:ParticipatingInterests 2024-07-01 2025-06-30 13221802 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-01 2025-06-30 13221802 core:ListedExchangeTraded 2024-07-01 2025-06-30 13221802 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 13221802 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 13221802 dpl:CostSales 2023-07-01 2024-06-30 13221802 dpl:DistributionCosts 2023-07-01 2024-06-30 13221802 core:LandBuildings 2023-07-01 2024-06-30 13221802 core:PlantMachinery 2023-07-01 2024-06-30 13221802 core:Vehicles 2023-07-01 2024-06-30 13221802 core:FurnitureFittings 2023-07-01 2024-06-30 13221802 core:OfficeEquipment 2023-07-01 2024-06-30 13221802 dpl:AdministrativeExpenses 2023-07-01 2024-06-30 13221802 core:NetGoodwill 2023-07-01 2024-06-30 13221802 core:IntangibleAssetsOtherThanGoodwill 2023-07-01 2024-06-30 13221802 dpl:GroupUndertakings 2023-07-01 2024-06-30 13221802 dpl:ParticipatingInterests 2023-07-01 2024-06-30 13221802 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-01 2024-06-30 13221802 core:ListedExchangeTraded 2023-07-01 2024-06-30 13221802 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 13221802 core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 13221802 core:NetGoodwill 2025-06-30 13221802 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 13221802 core:LandBuildings 2025-06-30 13221802 core:PlantMachinery 2025-06-30 13221802 core:Vehicles 2025-06-30 13221802 core:FurnitureFittings 2025-06-30 13221802 core:OfficeEquipment 2025-06-30 13221802 core:AfterOneYear 2025-06-30 13221802 core:WithinOneYear 2025-06-30 13221802 core:ListedExchangeTraded 2025-06-30 13221802 core:UnlistedNon-exchangeTraded 2025-06-30 13221802 core:ShareCapital 2025-06-30 13221802 core:SharePremium 2025-06-30 13221802 core:RevaluationReserve 2025-06-30 13221802 core:OtherReservesSubtotal 2025-06-30 13221802 core:RetainedEarningsAccumulatedLosses 2025-06-30 13221802 core:NetGoodwill 2024-06-30 13221802 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 13221802 core:LandBuildings 2024-06-30 13221802 core:PlantMachinery 2024-06-30 13221802 core:Vehicles 2024-06-30 13221802 core:FurnitureFittings 2024-06-30 13221802 core:OfficeEquipment 2024-06-30 13221802 core:AfterOneYear 2024-06-30 13221802 core:WithinOneYear 2024-06-30 13221802 core:ListedExchangeTraded 2024-06-30 13221802 core:UnlistedNon-exchangeTraded 2024-06-30 13221802 core:ShareCapital 2024-06-30 13221802 core:SharePremium 2024-06-30 13221802 core:RevaluationReserve 2024-06-30 13221802 core:OtherReservesSubtotal 2024-06-30 13221802 core:RetainedEarningsAccumulatedLosses 2024-06-30 13221802 core:NetGoodwill 2023-06-30 13221802 core:IntangibleAssetsOtherThanGoodwill 2023-06-30 13221802 core:LandBuildings 2023-06-30 13221802 core:PlantMachinery 2023-06-30 13221802 core:Vehicles 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2025-06-30 13221802 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-06-30 13221802 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-06-30 13221802 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-06-30 13221802 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-06-30 13221802 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-06-30 13221802 core:Non-currentFinancialInstruments core:CostValuation 2024-06-30 13221802 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-30 13221802 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-30 13221802 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-30 13221802 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-30 13221802 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-30 13221802 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-30 13221802 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-30 13221802 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-30 13221802 bus:Director1 2024-07-01 2025-06-30

YEWMAKER MEDICINES LTD

Registered Number
13221802
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

YEWMAKER MEDICINES LTD
Company Information
for the year from 1 July 2024 to 30 June 2025

Director | Dr Nazneen Rahman

Registered Address | Unit 3 Upp Hall Farm
| Salmons Lane
| Colchester
| CO6 1RY

Registered Number | 13221802 (England and Wales)

YEWMAKER MEDICINES LTD
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | - |  |  |  | 188
|  |  |  | - |  |  |  | 188
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 137,500 |  |  |  | 157,377 |  |
Cash at bank and on hand |  | 215,502 |  |  |  | 441,635 |  |
|  | 353,002 |  |  |  | 599,012 |  |
Creditors amounts falling due within one year | 5 | (326,186) |  |  |  | (586,405) |  |
Net current assets (liabilities) |  |  |  | 26,816 |  |  |  | 12,607
Total assets less current liabilities |  |  |  | 26,816 |  |  |  | 12,795
Net assets |  |  |  | 26,816 |  |  |  | 12,795
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 25,816 |  |  |  | 11,795
Shareholders' funds |  |  |  | 26,816 |  |  |  | 12,795

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 4 December 2025, and are signed on its behalf by:
Dr Nazneen Rahman Director Registered Company No. 13221802

YEWMAKER MEDICINES LTD
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| 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).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

| Defined contribution pension plan
--- | ---
| The company makes payments into a defined contribution pension plan for the benefit of its employees. Contributions are recognised as an expense in the accounts as incurred. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except when it relates to other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

| Tangible fixed assets and depreciation
--- | ---
| 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 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:

|  | Straight line (years)
| Office Equipment | 3

| Trade and other debtors
--- | ---
| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 July 24 | 966
| At 30 June 25 | 966
| Depreciation and impairment
| At 01 July 24 | 778
| Charge for year | 188
| At 30 June 25 | 966
| Net book value
| At 30 June 25 | -
| At 30 June 24 | 188

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 137,500 |  | 155,400
| Other debtors | - |  | 1,977
| Total | 137,500 |  | 157,377

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 159,182 |  | 9,364
| Taxation and social security | 8,688 |  | -
| Accrued liabilities and deferred income | 158,316 |  | 577,041
| Total | 326,186 |  | 586,405

6. | Share capital
--- | ---
| The company has issued share capital of 1,000 ordinary shares of £1 each. There has been no change to the share capital in this year.