YTMC Limited - Filleted accounts

Registered number

10130387

YTMC Limited

Filleted Accounts

for the year ended

31 August 2025

YTMC Limited

Report to the director on the preparation of the unaudited statutory accounts of YTMC Limited 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 YTMC Limited for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
1st Cloud Accountants
1st Cloud Accountants
Chartered Certified Accountants
Analysis House
117-119 Sea Road
Fulwell, Sunderland
Tyne & Wear
SR6 9EQ

26 May 2026

YTMC Limited
Registered number:		10130387
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		11,486			45,331

Current assets
Debtors	4	646,665			542,276
Cash at bank and in hand		371,629			1,141,684
		1,018,294			1,683,960

Creditors: amounts falling due within one year	5	(898,458)			(1,000,927)

Net current assets			119,836			683,033

Total assets less current liabilities			131,322			728,364


Provisions for liabilities			(2,872)			(11,333)


Net assets			128,450			717,031

Capital and reserves
Called up share capital			100			100
Profit and loss account			128,350			716,931

Shareholder's funds			128,450			717,031

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr D Morgan
Director
Approved by the board on 29 May 2026

YTMC Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer Equipment			33% straight line
	Office Equipment			25% straight line
	Motor Vehicles			25% reducing balance

	Debtors
	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.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	37,695		26,259		90,974		154,928
	Additions	-		2,498		-		2,498
	Disposals	-		-		(90,974)		(90,974)
	At 31 August 2025	37,695		28,757		-		66,452

	Depreciation
	At 1 September 2024	28,937		18,470		62,190		109,597
	Charge for the year	4,260		3,299		5,397		12,956
	On disposals	-		-		(67,587)		(67,587)
	At 31 August 2025	33,197		21,769		-		54,966

	Net book value
	At 31 August 2025	4,498		6,988		-		11,486
	At 31 August 2024	8,758		7,789		28,784		45,331


4	Debtors					2025		2024
£							£

	Trade debtors					85,000		105,003
	Other debtors					561,665		437,273
						646,665		542,276


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					145,753		149,255
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					55,502		502
	Taxation and social security costs					573		585,454
	Other creditors					696,630		265,716
						898,458		1,000,927


6	Controlling party

	The company’s immediate and ultimate parent undertaking is Sydera Holdings Ltd, a company incorporated in England and Wales. The registered office of the parent undertaking is: The Quadrus Centre, Woodstock Way, Boldon Business Park, Boldon Colliery, NE35 9PF. During the year management charges of £55,000 were recharged by the parent undertaking. There was £914,950 worth of dividends paid to the parent. At the year end 31 August 2025, the balance due to the parent undertaking amounted to £55,502. (£502 in 2024)


7	Other information

	YTMC Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Quadrus Centre
	Woodstock Way
	Boldon
	Tyne & Wear
	NE35 9PF