Silverfin false false 31/07/2025 01/08/2024 31/07/2025 Mrs J Cooper 04/10/2022 Mr S J Graham 04/10/2022 Mrs A Simpson 04/10/2022 08 April 2026 The principal activity of the Company during the financial period was that of a holding company. 14395820 2025-07-31 14395820 bus:Director1 2025-07-31 14395820 bus:Director2 2025-07-31 14395820 bus:Director3 2025-07-31 14395820 2024-07-31 14395820 core:CurrentFinancialInstruments 2025-07-31 14395820 core:CurrentFinancialInstruments 2024-07-31 14395820 core:ShareCapital 2025-07-31 14395820 core:ShareCapital 2024-07-31 14395820 core:CapitalRedemptionReserve 2025-07-31 14395820 core:CapitalRedemptionReserve 2024-07-31 14395820 core:RetainedEarningsAccumulatedLosses 2025-07-31 14395820 core:RetainedEarningsAccumulatedLosses 2024-07-31 14395820 core:CostValuation 2024-07-31 14395820 core:CostValuation 2025-07-31 14395820 bus:OrdinaryShareClass1 2025-07-31 14395820 bus:PreferenceShareClass1 2025-07-31 14395820 bus:PreferenceShareClass2 2025-07-31 14395820 2024-08-01 2025-07-31 14395820 bus:FilletedAccounts 2024-08-01 2025-07-31 14395820 bus:SmallEntities 2024-08-01 2025-07-31 14395820 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 14395820 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 14395820 bus:Director1 2024-08-01 2025-07-31 14395820 bus:Director2 2024-08-01 2025-07-31 14395820 bus:Director3 2024-08-01 2025-07-31 14395820 2023-08-01 2024-07-31 14395820 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 14395820 bus:OrdinaryShareClass1 2023-08-01 2024-07-31 14395820 bus:PreferenceShareClass1 2024-08-01 2025-07-31 14395820 bus:PreferenceShareClass1 2023-08-01 2024-07-31 14395820 bus:PreferenceShareClass2 2024-08-01 2025-07-31 14395820 bus:PreferenceShareClass2 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 14395820 (England and Wales)

# YEW TREE FASCIA (HOLDINGS) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

YEW TREE FASCIA (HOLDINGS) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

YEW TREE FASCIA (HOLDINGS) LIMITED

## BALANCE SHEET

As at 31 July 2025
YEW TREE FASCIA (HOLDINGS) LIMITED

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 648,576 |  | 648,576
|  | 648,576 |  | 648,576
Current assets |  |  |  |
Cash at bank and in hand |  | 61,465 |  | 37,590
|  | 61,465 |  | 37,590
Creditors: amounts falling due within one year | 4 | ( 554,183) |  | ( 552,113)
Net current liabilities |  | (492,718) |  | (514,523)
Total assets less current liabilities |  | 155,858 |  | 134,053
Net assets |  | 155,858 |  | 134,053
Capital and reserves |  |  |  |
Called-up share capital | 5 | 100 |  | 100
Capital redemption reserve |  | 100,000 |  | 100,000
Profit and loss account |  | 55,758 |  | 33,953
Total shareholders' funds |  | 155,858 |  | 134,053

For the financial year ending 31 July 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 Profit and Loss Account has not been delivered.

The financial statements of Yew Tree Fascia (Holdings) Limited (registered number: 14395820) were approved and authorised for issue by the Board of Directors on 08 April 2026. They were signed on its behalf by:

Mr S J Graham Director |

YEW TREE FASCIA (HOLDINGS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
YEW TREE FASCIA (HOLDINGS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 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

Yew Tree Fascia (Holdings) Limited (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 Ground Floor, Blackbrook Gate 1, Blackbrook Park Avenue, Taunton, TA1 2PX, United Kingdom.
The financial statements have been prepared under the historical cost convention 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 £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net current liabilities of £492,718 (2024: £514,523). The Company is supported through loans from the Subsidiary Company. The directors have received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the Subsidiary Company will continue to support the Company. After making enquiries, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

##### 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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### 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.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Profit and Loss Account. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 3. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 August 2024 | 648,576
At 31 July 2025 | 648,576
Carrying value at 31 July 2025 | 648,576
Carrying value at 31 July 2024 | 648,576

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

| 2025 |  | 2024
| £ |  | £
Amounts owed to Group undertakings | 307,607 |  | 305,723
Other creditors | 246,576 |  | 246,390
| 554,183 |  | 552,113

#### 5. Called-up share capital and reserves

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100
4 Non-redeemable preference shares of £ 1.00 each | 4 |  | 4
244,500 Redeemable preference shares of £ 1.00 each | 244,500 |  | 244,500
| 244,504 |  | 244,504
| 244,604 |  | 244,604
Presented as follows: |  |  |
Called-up share capital presented as equity | 100 |  | 100
Called-up share capital presented as liability | 244,504 |  | 244,504
| 244,604 |  | 244,604

The company has issued redeemable shares which are redeemable at the option of the company or the holder.

The Company's other reserves are as follows:
The profit and loss reserve represents cumulative profits or losses, net of dividends paid and other adjustments.
The capital redemption reserve represents amounts arising from the purchase of own share capital.