ACCOUNTS - Final Accounts

Analysis of the maturity of loans is given below:

Registered number: 11294578

YODELAR INVESTMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025


YODELAR INVESTMENTS LIMITED REGISTERED NUMBER:11294578

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	5,793		164,383
Cash at bank and in hand	5	172,910		62,748
		178,703		227,131
Creditors: amounts falling due within one year	6	(21,448)		(37,739)
Net current assets			157,255		189,392
Total assets less current liabilities			157,255		189,392
Creditors: amounts falling due after more than one year	7		-		(32,894)

Net assets			157,255		156,498

Capital and reserves
Called up share capital	4,001	4,001
Profit and loss account	153,254	152,497
	157,255	156,498

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YODELAR INVESTMENTS LIMITED REGISTERED NUMBER:11294578

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

D J W Rose

Director

Date: 30 December 2025

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YODELAR INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Yodelar Investments Limited is a private company limited by shares, incorporated in England and Wales. Its registered office is Walsingham House, 35 Seething Lane, London, EC3N 4AH.

The principal activity of the Company continued to be that of financial planning and advice through employed advisers.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise
specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting
Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies
Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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YODELAR INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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YODELAR INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Employees

The average monthly number of employees, including directors, during the year was 7 (2024 -6).

Debtors

					2025	2024
					£	£


Other debtors	3,045	64,383
Prepayments and accrued income	2,748	100,000
	5,793	164,383

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	172,910	62,748
	172,910	62,748

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	-	5,077
Trade creditors	132	-
Amounts owed to group undertakings	8,810	-
Other taxation and social security	573	12,208
Other creditors	-	16,001
Accruals and deferred income	11,933	4,453
	21,448	37,739

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	-	32,894
	-	32,894

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YODELAR INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Amounts falling due within one year
Bank loans	-	5,077
Amounts falling due 1-2 years
Bank loans	-	32,894


	-	37,971

9.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the Company in an independently administered fund. The pension cost charge
represents contributions payable by the Company to the fund and amounted to £11,197 (2024: £Nil). Contributions totalling £Nil (2024: £Nil) were payable to the fund at the balance sheet date and included in creditors.

10.	Controlling party

The immediate parent company is MKC Wealth Holdings Ltd, a company registered in England and
Wales. The registered office is Walsingham House, 35 Seething Lane, London, United Kingdom, EC3N
4AH.

The ultimate parent company is Riviera Group Holdco Limited, a company registered in Jersey. The
registered office is 3rd Floor, 44 Esplanade, St Helier, Jersey, JE4 9WG.

The ultimate controlling party is CS Capital Partners V, L.P. by virtue of its majority shareholding in the
ultimate parent company, Riviera Group Holdco Limited.

The parent of the largest group into which the results of this company are consolidated is Riviera Group
Holdco Limited. The parent of the smallest group into which the results of this company are consolidated
is MKC Wealth Holdings Ltd. Copies of both group financial statements can be obtained from Companies
House.

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