Yeotec Limited


Director	Darren Anthony Morse


Company Secretary	MORSE, Darren Anthony


Registered Address	1 Park Gardens
	Yeovil
	BA20 1DW


Place of Business	90 Eastland Road
	Yeovil
	BA21 4EY


Registered Number	10934263 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		11,013		13,886
			11,013		13,886
Current assets
Stocks	4	4,500		5,000
Debtors	5	44,313		73,678
Cash at bank and on hand		122,357		40,811
		171,170		119,489
Creditors amounts falling due within one year	6	(56,195)		(37,943)
Net current assets (liabilities)			114,975		81,546
Total assets less current liabilities			125,988		95,432
Creditors amounts falling due after one year	7		-		(750)
Provisions for liabilities	8		(2,534)		(3,191)
Net assets			123,454		91,491
Capital and reserves
Called up share capital			110		110
Profit and loss account			123,344		91,381
Shareholders' funds			123,454		91,491

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 May 2026, and are signed on its behalf by:

Darren Anthony Morse
Director
Registered Company No. 10934263

Yeotec Limited

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25
	Office Equipment	25

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees
	The following average number of employees includes the director.


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 September 24	4,647	32,150	2,747	39,544
Additions	-	-	624	624
At 31 August 25	4,647	32,150	3,371	40,168
Depreciation and impairment
At 01 September 24	4,258	19,782	1,618	25,658
Charge for year	97	3,092	308	3,497
At 31 August 25	4,355	22,874	1,926	29,155
Net book value
At 31 August 25	292	9,276	1,445	11,013
At 31 August 24	389	12,368	1,129	13,886

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	4,500	5,000
Total	4,500	5,000

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	22,035	55,968
Other debtors	16,617	15,895
Prepayments and accrued income	5,661	1,815
Total	44,313	73,678


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	3,185	2,590
Bank borrowings and overdrafts	750	1,000
Amounts owed to related parties	35	70
Taxation and social security	49,761	32,108
Other creditors	501	146
Accrued liabilities and deferred income	1,963	2,029
Total	56,195	37,943


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	750
Total	-	750

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,534	3,191
Total	2,534	3,191