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Company No: 14113878 (England and Wales)

# SAINT JOHNS YARD LTD

### Abridged Unaudited Financial Statements
For the financial year ended 31 May 2025

SAINT JOHNS YARD LTD

## Abridged Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

SAINT JOHNS YARD LTD

## COMPANY INFORMATION

For the financial year ended 31 May 2025
SAINT JOHNS YARD LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 May 2025

DIRECTORS | Ismail Refet
| Julia Victoria Refet

REGISTERED OFFICE | 66 St. Johns Road
| Tunbridge Wells
| TN4 9PE
| United Kingdom

COMPANY NUMBER | 14113878 (England and Wales)

ACCOUNTANT | Synergee
| Pluto House
| 6 Vale Avenue
| Tunbridge Wells
| TN1 1DJ

SAINT JOHNS YARD LTD

## BALANCE SHEET

As at 31 May 2025
SAINT JOHNS YARD LTD

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 45,120 |  | 34,880
|  | 45,120 |  | 34,880
Current assets |  |  |  |
Debtors |  | 316,303 |  | 192,746
Cash at bank and in hand |  | 251 |  | ( 16,962)
|  | 316,554 |  | 175,784
Creditors: amounts falling due within one year |  | ( 355,876) |  | ( 204,437)
Net current liabilities |  | (39,322) |  | (28,653)
Total assets less current liabilities |  | 5,798 |  | 6,227
Provision for liabilities | 4 | ( 5,236) |  | ( 6,012)
Net assets |  | 562 |  | 215
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 462 |  | 115
Total shareholders' funds |  | 562 |  | 215

For the financial year ending 31 May 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered,
- All of the members of Saint Johns Yard Ltd have consented to the preparation of the abridged financial statements for the financial year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

The financial statements of Saint Johns Yard Ltd (registered number: 14113878) were approved and authorised for issue by the Board of Directors on 25 February 2026. They were signed on its behalf by:

Ismail Refet Director |

SAINT JOHNS YARD LTD

## NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
SAINT JOHNS YARD LTD

## NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

For the financial year ended 31 May 2025

##### 1. Accounting policies

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

##### General information and basis of accounting

Saint Johns Yard Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 66 St. Johns Road, Tunbridge Wells, TN4 9PE, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include 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 Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### 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.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Tangible assets | 3 years straight line
| 25 % reducing balance

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 70 |  | 38

#### 3. Tangible assets

| Total
| £
Cost |
At 01 June 2024 | 51,904
Additions | 22,212
At 31 May 2025 | 74,116
Accumulated depreciation |
At 01 June 2024 | 17,024
Charge for the financial year | 11,973
At 31 May 2025 | 28,996
Net book value |
At 31 May 2025 | 45,120
At 31 May 2024 | 34,880

#### 4. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 5,236 |  | 6,012

#### 5. Related party transactions

Transactions with the entity's directors

Advances

As at 31 May 2025, the director owed £189,636 (2024: £115,238) to the company. In the year then ended, £74,398 was advanced, £nil has been repaid, £nil has been written off, and £nil has been waived.
Amounts advanced to director are unsecured and repayable on demand. Interest is charged at HMRC's official rate.