Arbuthnot Yon Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09209984

Arbuthnot Yon Limited

Filleted Unaudited Financial Statements

31 March 2025

Arbuthnot Yon Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Arbuthnot Yon Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		47,149		59,846

Current assets

Debtors	6	103,180	125,897
Cash at bank and in hand		87,802	170,771
		---------	---------
		190,982	296,668

Creditors: amounts falling due within one year	7	154,226		50,863
		---------		---------
Net current assets			36,756		245,805
			--------		---------
Total assets less current liabilities			83,905		305,651

Creditors: amounts falling due after more than one year	8	33,216	38,468
		--------	---------
Net assets		50,689	267,183
		--------	---------

Capital and reserves

Called up share capital	9	6	2
Profit and loss account		50,683	267,181
		--------	---------
Shareholders funds		50,689	267,183
		--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Arbuthnot Yon Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 12 January 2026 , and are signed on behalf of the board by:

Mrs C Yon	Mrs V Moore
Director	Director

Company registration number: 09209984

Arbuthnot Yon Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 63/66 Hatton Garden, Fifth Floor Suite 23, London, EC1N 8LE, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% straight line
Motor vehicles	-	20% reducing balance
Equipment	-	25% straight line

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024	11,226	52,835	15,280	79,341
Additions	–	–	1,086	1,086
	--------	--------	--------	--------
At 31 March 2025	11,226	52,835	16,366	80,427
	--------	--------	--------	--------
Depreciation
At 1 April 2024	3,987	2,985	12,523	19,495
Charge for the year	2,514	9,970	1,299	13,783
	--------	--------	--------	--------
At 31 March 2025	6,501	12,955	13,822	33,278
	--------	--------	--------	--------
Carrying amount
At 31 March 2025	4,725	39,880	2,544	47,149
	--------	--------	--------	--------
At 31 March 2024	7,239	49,850	2,757	59,846
	--------	--------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	–	63,187
Amounts owed by group undertakings	88,680	–
Prepayments and accrued income	7,775	–
Directors loan account	987	62,710
Other debtors	5,738	–
	---------	---------
	103,180	125,897
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	812	8,497
Amounts owed to related undertakings	68,481	–
Accruals and deferred income	2,000	–
Corporation tax	74,307	8,575
Social security and other taxes	2,214	24,855
Obligations under finance leases and hire purchase contracts	5,252	5,252
Other creditors	1,160	3,684
	---------	--------
	154,226	50,863
	---------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Obligations under finance leases and hire purchase contracts	33,216	38,468
	--------	--------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary A shares of £ 1 each	3	3	1	1
Ordinary B shares of £ 1 each	1	1	1	1
Ordinary C shares of £ 1 each	1	1	–	–
Ordinary D shares of £ 1 each	1	1	–	–
	----	----	----	----
	6	6	2	2
	----	----	----	----

During the year the company 2 ordinary A shares and 2 ordinary C shares were issued and paid for at par value of £1 each. Also in the year, 1 ordinary C share was redesignated as 1 ordinary D share.

10. Directors' advances, credits and guarantees

At the year end the directors were owed the following amounts the following amounts to the company: Mrs C Yon - £nil due to the company (2024: £141,905). The maximum amount outstanding during the year was £157,475. Mrs V Moore - £987 due to the company (2024: £79,195 was due from the company) which was repaid on 30 June 2025. The maximum amount outstanding during the year was £6,486.

11. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Other related undertakings	( 12,500)	–	20,199	–
	--------	----	--------	----