YEWMAKER LTD


Directors	Dr Nazneen Rahman
	Haroon Taylor


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


Registered Number	12707460 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		6,491		8,598
Tangible assets	4		778		1,741
Investments	5		1,000		1,000
			8,269		11,339
Current assets
Debtors	6	161,237		161,114
Cash at bank and on hand		580,396		376,796
		741,633		537,910
Creditors amounts falling due within one year	7	(90,524)		(99,965)
Net current assets (liabilities)			651,109		437,945
Total assets less current liabilities			659,378		449,284
Net assets			659,378		449,284
Capital and reserves
Called up share capital			134		120
Profit and loss account			659,244		449,164
Shareholders' funds			659,378		449,284

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 Directors acknowledge 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 Board of Directors on 4 December 2025, and are signed on its behalf by:

Dr Nazneen Rahman
Director
Registered Company No. 12707460

YEWMAKER 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.

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 director and employee. 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.

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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in the profit and loss account and is charged so as to write off the cost of assets, over their estimated useful lives, as follows: Trademarks - straight line over 10 years

Intangible assets

Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. 
The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. 
Amortisation is included in the profit and loss account and is charged so as to write off the cost of assets, over their estimated useful lives, as follows:
Trademarks - straight line over 10 years

	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:

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)
	Fixtures and fittings	5
	Office Equipment	3

	Investments
	Investments in subsidiaries are measured at cost less any accumulated impairment losses.

	Trade and other debtors
	Trade debtors are amounts due from customers for 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.

Trade and other debtors

Trade debtors are amounts due from customers for 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.

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.

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	2		3

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 July 24	10,535
	At 30 June 25	10,535
	Amortisation and impairment
	At 01 July 24	1,937
	Charge for year	2,107
	At 30 June 25	4,044
	Net book value
	At 30 June 25	6,491
	At 30 June 24	8,598

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 July 24	3,230
	At 30 June 25	3,230
	Depreciation and impairment
	At 01 July 24	1,489
	Charge for year	963
	At 30 June 25	2,452
	Net book value
	At 30 June 25	778
	At 30 June 24	1,741

5.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 July 24	1,000
	At 30 June 25	1,000
	Net book value
	At 30 June 25	1,000
	At 30 June 24	1,000

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	159,180	9,362
Prepayments and accrued income	2,057	151,752
Total	161,237	161,114

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	165	186
Taxation and social security	68,509	82,168
Other creditors	15,101	13,361
Accrued liabilities and deferred income	6,749	4,250
Total	90,524	99,965

8.	Share capital
	The company has issued share capital of 1,305,550 ordinary shares of £0.0001 each and 32,587 participating shares of £0.0001 each. 134,450 ordinary shares were issued in this year.