Company No: 12546280 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.07.2025		30.04.2024
		£		£
Fixed assets
Tangible assets	3	739,347		551,371
		739,347		551,371
Current assets
Stocks	4	585,985		97,950
Debtors	5	761,810		817,704
Cash at bank and in hand		231,303		617
		1,579,098		916,271
Creditors: amounts falling due within one year	6	( 1,360,506)		( 928,348)
Net current assets/(liabilities)		218,592		(12,077)
Total assets less current liabilities		957,939		539,294
Creditors: amounts falling due after more than one year	7	( 101,546)		0
Provision for liabilities	8	( 184,836)		( 134,790)
Net assets		671,557		404,504
Capital and reserves
Called-up share capital		1		1
Profit and loss account		671,556		404,503
Total shareholders' funds		671,557		404,504

For the financial period 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 period 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.

The financial statements of Yellowrise Limited (registered number: 12546280) were approved and authorised for issue by the Board of Directors on 27 April 2026. They were signed on its behalf by:

Mr Ben Hay Director

Mr Jonathan Hay Director

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

The company is a private limited company by share capital, incorporated in England and Wales.

The address of the Company's registered office is:

Lower Cleeve Farm
Ross-On-Wye
Herefordshire
HR9 7TD
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 £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due 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.

Reporting period length

The company has changed it's accounting reference date from 30 April to 31 July. As a result, the current financial statements cover a period of 15 months, compared with 12 months in the prior year.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

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 over its expected useful life, as follows:

Plant and machinery	20 years straight line
Office equipment	30 % reducing balance
Other property, plant and equipment	20 % reducing balance

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.

Leases

The Company as lessee
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stock to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss

Financial instruments

The company holds:
- Short term trade and other debtors;
- Short term trade and other creditors; and
- Cash and bank balances

All financial instruments are classified as basic.

The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

2. Employees

	Period from 01.05.2024 to 31.07.2025		Year ended 30.04.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	2		2

3. Tangible assets

	Plant and machinery		Office equipment		Other property, plant and equipment		Total
	£		£		£		£
Cost
At 01 May 2024	341,597		541		376,834		718,972
Additions	405,005		1,175		0		406,180
Disposals	( 210,000)		0		0		( 210,000)
At 31 July 2025	536,602		1,716		376,834		915,152
Accumulated depreciation
At 01 May 2024	93,926		135		73,540		167,601
Charge for the financial period	22,672		475		60,657		83,804
Disposals	( 75,600)		0		0		( 75,600)
At 31 July 2025	40,998		610		134,197		175,805
Net book value
At 31 July 2025	495,604		1,106		242,637		739,347
At 30 April 2024	247,671		406		303,294		551,371

4. Stocks

	31.07.2025		30.04.2024
	£		£
Stocks	585,985		97,950

5. Debtors

	31.07.2025		30.04.2024
	£		£
Trade debtors	748,862		727,649
Other debtors	12,948		90,055
	761,810		817,704

6. Creditors: amounts falling due within one year

	31.07.2025		30.04.2024
	£		£
Trade creditors	425,879		727,596
Taxation and social security	60,423		9,492
Obligations under finance leases and hire purchase contracts	74,790		0
Other creditors	799,414		191,260
	1,360,506		928,348

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

	31.07.2025		30.04.2024
	£		£
Obligations under finance leases and hire purchase contracts	101,546		0

8. Provision for liabilities

	31.07.2025		30.04.2024
	£		£
Deferred tax	184,836		134,790