REGISTERED NUMBER: 09428620 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

M & J Yeldham Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Yeldham

REGISTERED OFFICE:

REGISTERED NUMBER:

09428620 (England and Wales)

ACCOUNTANTS:

Orion Business Consultancy

Star House

95 High Road

Benfleet

Essex

SS7 5LN

FIXED ASSETS

Tangible assets

4

22,671

28,271

CURRENT ASSETS

Debtors

5

13,983

15,435

Cash at bank

10,246

1,857

24,229

17,292

CREDITORS

Amounts falling due within one year

6

35,569

22,272

NET CURRENT LIABILITIES

(11,340

)

(4,980

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,331

23,291

CREDITORS

Amounts falling due after more than one year

7

(5,158

)

(23,068

)

PROVISIONS FOR LIABILITIES

(5,488

)

(5,488

)

NET ASSETS/(LIABILITIES)

685

(5,265

)

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

581

(5,369

)

685

(5,265

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

M Yeldham - Director

1.	STATUTORY INFORMATION

M & J Yeldham Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

62,372

Additions

1,958

At 31 March 2025

64,330

DEPRECIATION

At 1 April 2024

34,101

Charge for year

7,558

At 31 March 2025

41,659

NET BOOK VALUE

At 31 March 2025

22,671

At 31 March 2024

28,271

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

55,805

DEPRECIATION

At 1 April 2024

29,769

Charge for year

6,509

At 31 March 2025

36,278

NET BOOK VALUE

At 31 March 2025

19,527

At 31 March 2024

26,036

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

12,545

14,083

Other debtors

1,438

1,352

13,983

15,435

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,333

4,000

Hire purchase contracts

6,076

-

Trade creditors

252

413

Taxation and social security

11,378

6,517

Other creditors

12,530

11,342

35,569

22,272

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

5,646

Hire purchase contracts

5,158

17,422

5,158

23,068