Yeomarsh Limited


Directors	FRY, Noel Lynn
	TYAS-PETERSON, Rebecca Louisa


Registered Address	107 North Street
	Martock
	TA12 6EJ


Registered Number	06287440 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		8,197		14,004
			8,197		14,004
Current assets
Stocks		5,803		6,022
Debtors	4	5		951
Cash at bank and on hand		5,798		1,799
		11,606		8,772
Creditors amounts falling due within one year	5	(20,052)		(22,490)
Net current assets (liabilities)			(8,446)		(13,718)
Total assets less current liabilities			(249)		286
Creditors amounts falling due after one year			(3,933)		(9,193)
Provisions for liabilities			(184)		-
Net assets			(4,366)		(8,907)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(4,466)		(9,007)
Shareholders' funds			(4,366)		(8,907)

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 Directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 12 June 2026, and are signed on its behalf by:

FRY, Noel Lynn
Director

TYAS-PETERSON, Rebecca Louisa
Director

Registered Company No. 06287440

Yeomarsh Limited

Notes to the Financial Statements
for the year ended 30 September 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 sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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.

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.

	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

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	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


		2025		2024
	Average number of employees during the year	0		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 24	33,929
	Disposals	(10,250)
	At 30 September 25	23,679
	Depreciation and impairment
	At 01 October 24	19,925
	Charge for year	2,732
	On disposals	(7,175)
	At 30 September 25	15,482
	Net book value
	At 30 September 25	8,197
	At 30 September 24	14,004

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	5	951
Total	5	951


	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.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,234	6,353
Bank borrowings and overdrafts	1,580	2,010
Amounts owed to related parties	8,961	10,090
Taxation and social security	153	-
Finance lease and HP contracts	3,630	3,630
Accrued liabilities and deferred income	494	407
Total	20,052	22,490


	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.

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	7,563		11,193

7.	Related party transactions
	Directors Loans During the year, Mr N Fry, a director of the company, maintained a director's current account with the company. The account remained in credit throughout the year and the loan is unsecured, interest-free, and repayable on demand. Balance outstanding at the start of the year - £10,089 Amount advanced during the year: £0 Amount repaid during the year: £1,128 Balance outstanding at the year-end: £8,961 due to the director.

Related party transactions

Directors Loans
During the year, Mr N Fry, a director of the company, maintained a director's current account with the company. The account remained in credit throughout the year and the loan is unsecured, interest-free, and repayable on demand.
Balance outstanding at the start of the year - £10,089
Amount advanced during the year: £0
Amount repaid during the year: £1,128
Balance outstanding at the year-end: £8,961 due to the director.