Yellow Matter Never Limited
Unaudited Financial Statements
For the year ended 30 June 2025
Pages for Filing with Registrar
Company Registration No. 04228029 (England and Wales)
Yellow Matter Never Limited
Company Information
Director
T Carty
Company number
04228029
Registered office
Charlotte Building
17 Gresse Street
London
United Kingdom
W1T 1QL
Accountants
Moore Kingston Smith LLP
Charlotte Building
17 Gresse Street
London
W1T 1QL
Business address
Besta Beach House
4 The Drive
Angmering-on-Sea
East Preston
West Sussex
United Kingdom
BN16 1QH
Bankers
Weatherbys
Sanders Road
Wellingborough
Northamptonshire
NN8 4BX
Yellow Matter Never Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
Yellow Matter Never Limited
Balance Sheet
As at 30 June 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
387
Current assets
Debtors
4
3,491
1,778
Cash at bank and in hand
2,000
480
5,491
2,258
Creditors: amounts falling due within one year
5
(206,040)
(191,139)
Net current liabilities
(200,549)
(188,881)
Net liabilities
(200,549)
(188,494)
Capital and reserves
Called up share capital
6
1,000
1,000
Profit and loss reserves
(201,549)
(189,494)
Total equity
(200,549)
(188,494)

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

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 6 January 2026
T Carty
Director
Company Registration No. 04228029
Yellow Matter Never Limited
Notes to the Financial Statements
For the year ended 30 June 2025
Page 2
1
Accounting policies
Company information

Yellow Matter Never Limited is a private company limited by shares incorporated in England and Wales. The registered office is Charlotte Building, 17 Gresse Street, London, United Kingdom, W1T 1QL.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A for 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future and believes that the company will have sufficient funds to settle all of its liabilities as they fall due for at least 12 months from signing the accounts.

1.3
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:

Fixtures, fittings & equipment
25% straight line basis
Computer equipment
33% straight line basis

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.

1.4
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

1.5
Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

Yellow Matter Never Limited
Notes to the Financial Statements (Continued)
For the year ended 30 June 2025
Page 3
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 July 2024 and 30 June 2025
1,986
Depreciation and impairment
At 1 July 2024
1,599
Depreciation charged in the year
387
At 30 June 2025
1,986
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
387
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,935
1,232
Prepayments and accrued income
556
546
3,491
1,778
Yellow Matter Never Limited
Notes to the Financial Statements (Continued)
For the year ended 30 June 2025
Page 4
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
205,560
191,139
Accruals and deferred income
480
-
0
206,040
191,139
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
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