REGISTERED NUMBER: 15913868 (England and Wales)

Unaudited Financial Statements

for the Period

23 August 2024 to 31 December 2025

for

Yeomans Developments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

Miss L G Yeomans

D G Yeomans

SECRETARY:

Miss L E Yeomans

REGISTERED OFFICE:

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

REGISTERED NUMBER:

15913868 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Tangible assets

4

1,430,808

Investments

5

100

1,430,908

CURRENT ASSETS

Debtors

6

27,204

Cash at bank

53,736

80,940

CREDITORS

Amounts falling due within one year

7

(753,962

)

NET CURRENT LIABILITIES

(673,022

)

TOTAL ASSETS LESS CURRENT LIABILITIES

757,886

CREDITORS

Amounts falling due after more than one year

8

(769,493

)

NET LIABILITIES

(11,607

)

CAPITAL AND RESERVES

Called up share capital

10

11

Retained earnings

(11,618

)

SHAREHOLDERS' FUNDS

(11,607

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

D G Yeomans - Director

1.	STATUTORY INFORMATION

Yeomans Developments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Land and buildings

-

not provided

Plant and machinery etc

-

not provided

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

Additions

1,344,229

86,579

1,430,808

At 31 December 2025

1,344,229

86,579

1,430,808

NET BOOK VALUE

At 31 December 2025

1,344,229

86,579

1,430,808

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

100

At 31 December 2025

100

NET BOOK VALUE

At 31 December 2025

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

663

Amounts owed by group undertakings

19,561

Other debtors

6,980

27,204

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

73,037

Trade creditors

5,059

Amounts owed to related party by control

673,366

Other creditors

2,500

753,962

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

769,493

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

477,346

9.	SECURED DEBTS

The following secured debts are included within creditors:

£

Barclays Loan

842,529

Units 1, 2 & 3 Moor Street.

Burton on Trent.

Staffordshire DE14 3SZ.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

11

Ordinary

£1

11

11 Ordinary shares of £1 were issued during the period for cash of £ 11 .

11.	RELATED PARTY DISCLOSURES

The Dial Restaurant & Holdings Ltd

100% Subsidiary

Loan.

£

Amount due from related party at the balance sheet date

4,189

The Dial Restaurant Ltd

100% Subsidiary of The Dial Restaurant Holdings Limited

Loan.

£

Amount due from related party at the balance sheet date

15,372

Trent Electronics Limited

Associated company controlled by D G Yeomans

Loan

£

Amount due to related party at the balance sheet date

673,366

12.	ULTIMATE CONTROLLING PARTY

The controlling party is D G Yeomans.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Yeomans Developments Ltd for the period ended 31 December 2025 which comprise the Profit and loss, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Yeomans Developments Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Yeomans Developments Ltd and state those matters that we have agreed to state to the Board of Directors of Yeomans Developments Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Yeomans Developments Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Yeomans Developments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Yeomans Developments Ltd. You consider that Yeomans Developments Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Yeomans Developments 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 financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

30 April 2026