REGISTERED NUMBER: 04675148 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Yellow Power Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R C Prevett

A J Chinnery

SECRETARY:

Mrs C E Prevett

REGISTERED OFFICE:

6 Lichfield Street

Burton-on-Trent

Staffordshire

DE14 3RD

REGISTERED NUMBER:

04675148 (England and Wales)

ACCOUNTANTS:

Bourne & Co

Chartered Accountants

6 Lichfield Street

Burton-on-Trent

Staffordshire

DE14 3RD

FIXED ASSETS

Tangible assets

4

788,755

940,821

CURRENT ASSETS

Stocks

74,016

638,064

Debtors

5

664,838

1,157,876

Cash at bank

2,136,575

1,561,113

2,875,429

3,357,053

CREDITORS

Amounts falling due within one year

6

1,504,388

1,916,330

NET CURRENT ASSETS

1,371,041

1,440,723

TOTAL ASSETS LESS CURRENT LIABILITIES

2,159,796

2,381,544

CREDITORS

Amounts falling due after more than one year

7

(479,092

)

(710,031

)

PROVISIONS FOR LIABILITIES

(77,829

)

(72,746

)

NET ASSETS

1,602,875

1,598,767

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,602,675

1,598,567

1,602,875

1,598,767

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

R C Prevett - Director

A J Chinnery - Director

1.	STATUTORY INFORMATION

Yellow Power Limited 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.

Land and buildings

-

2% on cost and in accordance with the property lease.

Plant and machinery etc

-

25% on cost, 20% on cost and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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 31 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2024

645,763

770,094

1,415,857

Additions

-

177,959

177,959

Disposals

(191,217

)

(110,619

)

(301,836

)

At 31 May 2025

454,546

837,434

1,291,980

DEPRECIATION

At 1 June 2024

35,757

439,279

475,036

Charge for year

15,147

101,616

116,763

Eliminated on disposal

(17,777

)

(70,797

)

(88,574

)

At 31 May 2025

33,127

470,098

503,225

NET BOOK VALUE

At 31 May 2025

421,419

367,336

788,755

At 31 May 2024

610,006

330,815

940,821

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

564,416

1,030,800

Other debtors

100,422

127,076

664,838

1,157,876

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

186,651

198,045

Hire purchase contracts (see note 8)

36,496

16,493

Trade creditors

886,110

1,471,640

Taxation and social security

276,013

197,475

Other creditors

119,118

32,677

1,504,388

1,916,330

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

434,391

697,031

Hire purchase contracts (see note 8)

44,701

13,000

479,092

710,031

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

205,183

270,878

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.5.25

31.5.24

£

£

Gross obligations repayable:

Within one year

40,696

17,733

Between one and five years

47,537

13,300

88,233

31,033

Finance charges repayable:

Within one year

4,200

1,240

Between one and five years

2,836

300

7,036

1,540

Net obligations repayable:

Within one year

36,496

16,493

Between one and five years

44,701

13,000

81,197

29,493

Non-cancellable

operating leases

31.5.25

31.5.24

£

£

Within one year

237,023

193,004

Between one and five years

787,907

734,512

In more than five years

160,150

336,651

1,185,080

1,264,167

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.25

31.5.24

£

£

Bank Loans

246,820

352,076

The bank loans are secured on the property to which they relate, by way of fixed and floating charges.