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Company Registration No. 08195358 (England and Wales)
Yellow Square Development Ltd Unaudited accounts for the year ended 31 August 2025
Yellow Square Development Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Yellow Square Development Ltd Company Information for the year ended 31 August 2025
Director
Mr. Glen Scott
Company Number
08195358 (England and Wales)
Registered Office
8 Sewell Road Norwich Norfolk NR3 4BP England
Accountants
Together Accounting Limited 17-19 St Georges Street Norwich Norfolk NR3 1AB
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Yellow Square Development Ltd Accountants' report
Accountants' report to the director of Yellow Square Development Ltd on the preparation of the unaudited statutory accounts for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Yellow Square Development Ltd for the year ended 31 August 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Yellow Square Development Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Yellow Square Development Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Yellow Square Development Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Yellow Square Development Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Yellow Square Development Ltd. You consider that Yellow Square Development Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Yellow Square Development Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Together Accounting Limited 17-19 St Georges Street Norwich Norfolk NR3 1AB 17 April 2026
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Yellow Square Development Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,648
3,972
Investments
5
1,000
1,000
2,648
4,972
Current assets
Debtors
6
55,214
64,399
Cash at bank and in hand
147,977
130,006
203,191
194,405
Creditors: amounts falling due within one year
7
(19,791)
(23,212)
Net current assets
183,400
171,193
Total assets less current liabilities
186,048
176,165
Provisions for liabilities
Deferred tax
(313)
(755)
Net assets
185,735
175,410
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
185,635
175,310
Shareholders' funds
185,735
175,410
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 April 2026 and were signed on its behalf by
Mr. Glen Scott Director Company Registration No. 08195358
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Yellow Square Development Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Yellow Square Development Ltd is a private company, limited by shares, registered in England and Wales, registration number 08195358. The registered office is 8 Sewell Road, Norwich, Norfolk, NR3 4BP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% - Reducing Balance Method
Fixtures & fittings
25% - Reducing Balance Method
Computer equipment
33% - Straight Line Method
Deferred taxation
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 accounts. 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 is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Foreign currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Investments
Investments in shares are included at fair value.
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Yellow Square Development Ltd Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
9,023
539
2,499
12,061
Disposals
(8,348)
-
-
(8,348)
At 31 August 2025
675
539
2,499
3,713
Depreciation
At 1 September 2024
7,411
539
139
8,089
Charge for the year
41
-
833
874
On disposals
(6,898)
-
-
(6,898)
At 31 August 2025
554
539
972
2,065
Net book value
At 31 August 2025
121
-
1,527
1,648
At 31 August 2024
1,612
-
2,360
3,972
5
Investments
Other investments
£
Valuation at 1 September 2024
1,000
Valuation at 31 August 2025
1,000
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
401
705
Other debtors
54,813
63,694
55,214
64,399
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
2
2
Trade creditors
-
240
Taxes and social security
18,720
22,185
Other creditors
239
-
Accruals
830
785
19,791
23,212
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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Yellow Square Development Ltd Notes to the Accounts for the year ended 31 August 2025
9
Loans to directors
As at 31st August 2025 the directors owed the company £54,813. Interest has been charged at a rate of 2.5%/3.75%.
10
Controlling party
The company is controlled by the Director who owns 100% of the Share Capital.
11
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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