Silverfin false false 31/03/2025 01/01/2024 31/03/2025 B4 Estates Limited 01/01/2021 Yellow Bridge Investments Limited 04/12/2012 06 March 2026 The principal activity of the LLP during the financial year was that of property development. Yellow Bridge Developments LLP ceased trading in March 2025. OC380700 2025-03-31 OC380700 bus:Director1 2025-03-31 OC380700 bus:Director2 2025-03-31 OC380700 2023-12-31 OC380700 core:CurrentFinancialInstruments 2025-03-31 OC380700 core:CurrentFinancialInstruments 2023-12-31 OC380700 core:Non-currentFinancialInstruments 2025-03-31 OC380700 core:Non-currentFinancialInstruments 2023-12-31 OC380700 core:Goodwill 2023-12-31 OC380700 core:Goodwill 2025-03-31 OC380700 core:LandBuildings 2023-12-31 OC380700 core:PlantMachinery 2023-12-31 OC380700 core:Vehicles 2023-12-31 OC380700 core:LandBuildings 2025-03-31 OC380700 core:PlantMachinery 2025-03-31 OC380700 core:Vehicles 2025-03-31 OC380700 core:RemainingRelatedParties core:CurrentFinancialInstruments 2025-03-31 OC380700 core:RemainingRelatedParties core:CurrentFinancialInstruments 2023-12-31 OC380700 2024-01-01 2025-03-31 OC380700 bus:FilletedAccounts 2024-01-01 2025-03-31 OC380700 bus:SmallEntities 2024-01-01 2025-03-31 OC380700 bus:AuditExemptWithAccountantsReport 2024-01-01 2025-03-31 OC380700 bus:LimitedLiabilityPartnershipLLP 2024-01-01 2025-03-31 OC380700 bus:Director1 2024-01-01 2025-03-31 OC380700 bus:Director2 2024-01-01 2025-03-31 OC380700 core:Goodwill core:TopRangeValue 2024-01-01 2025-03-31 OC380700 core:Goodwill 2024-01-01 2025-03-31 OC380700 core:PlantMachinery core:TopRangeValue 2024-01-01 2025-03-31 OC380700 core:Vehicles core:TopRangeValue 2024-01-01 2025-03-31 OC380700 2023-01-01 2023-12-31 OC380700 core:LandBuildings 2024-01-01 2025-03-31 OC380700 core:PlantMachinery 2024-01-01 2025-03-31 OC380700 core:Vehicles 2024-01-01 2025-03-31 iso4217:GBP xbrli:pure

Company No: OC380700 (England and Wales)

# YELLOW BRIDGE DEVELOPMENTS LLP

### Unaudited Financial Statements
For the financial period from 01 January 2024 to 31 March 2025
Pages for filing with the registrar

YELLOW BRIDGE DEVELOPMENTS LLP

## Unaudited Financial Statements

For the financial period from 01 January 2024 to 31 March 2025

Contents

YELLOW BRIDGE DEVELOPMENTS LLP

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2025
YELLOW BRIDGE DEVELOPMENTS LLP

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2025

| Note | 31.03.2025 |  | 31.12.2023
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 0 |  | 15,943
Tangible assets | 4 | 0 |  | 6,215,712
|  | 0 |  | 6,231,655
Current assets |  |  |  |
Stocks |  | 0 |  | 5,533,374
Debtors | 5 | 0 |  | 257,580
Cash at bank and in hand |  | 0 |  | 3
|  | 0 |  | 5,790,957
Creditors: amounts falling due within one year | 6 | ( 2,375,915) |  | ( 2,844,217)
Net current (liabilities)/assets |  | (2,375,915) |  | 2,946,740
Total assets less current liabilities |  | (2,375,915) |  | 9,178,395
Creditors: amounts falling due after more than one year | 7 | 0 |  | ( 2,205,664)
Net (liabilities)/assets attributable to members |  | ( 2,375,915) |  | 6,972,731
Represented by |  |  |  |
Loans and other debts due to members within one year |  |  |  |
Other amounts | 8 | 0 |  | 4,299,331
|  | 0 |  | 4,299,331
Members' other interests |  |  |  |
Members' capital classified as equity |  | 2,673,400 |  | 2,673,400
Other reserves |  | (5,049,315) |  | 0
|  | (2,375,915) |  | 2,673,400
|  | (2,375,915) |  | 6,972,731
Total members' interests |  |  |  |
Loans and other debts due to members |  | 0 |  | 4,299,331
Members' other interests |  | (2,375,915) |  | 2,673,400
|  | (2,375,915) |  | 6,972,731

For the financial period ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

- The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Yellow Bridge Developments LLP (registered number: OC380700) were approved and authorised for issue by the Board of Directors on 06 March 2026. They were signed on its behalf by:

Yellow Bridge Investments Limited Designated member |

YELLOW BRIDGE DEVELOPMENTS LLP

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 January 2024 to 31 March 2025
YELLOW BRIDGE DEVELOPMENTS LLP

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 January 2024 to 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Yellow Bridge Developments LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is C/O Bishop Fleming Llp, 10 Temple Back, Bristol, BS1 6FL, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

In 2025 the directors made the decision that the LLP would cease trading and that the residual trading activities be transferred to certain fellow group companies. The transfer was finalised in March 2025. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. The directors have included in the financial statements any provision for future costs of terminating the business, which were committed to at the balance sheet date and where appropriate the LLP's assets have been written down to their net realisable value.

##### Reporting period length

The company extended its financial period to 31 March 2025. The financial statements illustrate a 15-month period and therefore are not entirely comparable.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Finance costs

Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so 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.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

###### Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life of 10 years.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Land and buildings | not depreciated
Plant and machinery | 4 years straight line
Vehicles | 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Comprehensive Income as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents 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, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| Period from 01.01.2024 to 31.03.2025 |  | Year ended 31.12.2023
| Number |  | Number
Monthly average number of persons employed by the LLP during the period | 6 |  | 6

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2024 | 159,425 |  | 159,425
At 31 March 2025 | 159,425 |  | 159,425
Accumulated amortisation |  |  |
At 01 January 2024 | 143,482 |  | 143,482
Charge for the financial period | 15,943 |  | 15,943
At 31 March 2025 | 159,425 |  | 159,425
Net book value |  |  |
At 31 March 2025 | 0 |  | 0
At 31 December 2023 | 15,943 |  | 15,943

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 January 2024 | 6,100,000 |  | 73,343 |  | 166,584 |  | 6,339,927
Disposals | ( 6,100,000) |  | ( 73,343) |  | ( 166,584) |  | ( 6,339,927)
At 31 March 2025 | 0 |  | 0 |  | 0 |  | 0
Accumulated depreciation |  |  |  |  |  |  |
At 01 January 2024 | 0 |  | 42,864 |  | 81,351 |  | 124,215
Charge for the financial period | 0 |  | 0 |  | 37,614 |  | 37,614
Disposals | 0 |  | ( 42,864) |  | ( 118,965) |  | ( 161,829)
At 31 March 2025 | 0 |  | 0 |  | 0 |  | 0
Net book value |  |  |  |  |  |  |
At 31 March 2025 | 0 |  | 0 |  | 0 |  | 0
At 31 December 2023 | 6,100,000 |  | 30,479 |  | 85,233 |  | 6,215,712

#### 5. Debtors

| 31.03.2025 |  | 31.12.2023
| £ |  | £
Trade debtors | 0 |  | 2,466
Amounts owed by joint ventures | 0 |  | 221,412
Other debtors | 0 |  | 33,702
| 0 |  | 257,580

#### 6. Creditors: amounts falling due within one year

| 31.03.2025 |  | 31.12.2023
| £ |  | £
Bank loans | 0 |  | 1,565,890
Trade creditors | 172,909 |  | 337,062
Amounts owed to Group undertakings | 0 |  | 14,032
Amounts owed to associates | 0 |  | 204,288
Amounts owed to related parties | 0 |  | 12,886
Other loans | 0 |  | 84,000
Accruals | 5,000 |  | 20,273
Other taxation and social security | 11,086 |  | 10,572
Obligations under finance leases and hire purchase contracts | 0 |  | 24,213
Other creditors | 2,186,920 |  | 571,001
| 2,375,915 |  | 2,844,217

#### 7. Creditors: amounts falling due after more than one year

| 31.03.2025 |  | 31.12.2023
| £ |  | £
Bank loans | 0 |  | 2,163,097
Obligations under finance leases and hire purchase contracts | 0 |  | 42,567
| 0 |  | 2,205,664

#### 8. Loans and other debts due to members

| 31.03.2025 |  | 31.12.2023
| £ |  | £
Other amounts due to/ (from) members | 0 |  | 4,299,331

Loans and other debts due to members may be further analysed as follows

| 31.03.2025 |  | 31.12.2023
| £ |  | £
Falling due within one year | 0 |  | 4,299,331

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.