Company registration number 13728134 (England and Wales)
Yellow Brick Farms Holdings Limited
Unaudited Financial Statements
For the year ended 30 November 2025
Yellow Brick Farms Holdings Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 5
Yellow Brick Farms Holdings Limited
Balance Sheet
As at 30 November 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
6
1,776,015
1,776,015
Creditors: amounts falling due within one year
7
(1,782,313)
(1,781,173)
Net current liabilities
(6,298)
(5,158)
Capital and reserves
Called up share capital
8
300
300
Profit and loss reserves
(6,598)
(5,458)
Total equity
(6,298)
(5,158)

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 June 2026 and are signed on its behalf by:
J Kol-Bar
Director
Company registration number 13728134 (England and Wales)
Yellow Brick Farms Holdings Limited
Notes to the financial statements
For the year ended 30 November 2025
- 2 -
1
Accounting policies
Company information

Yellow Brick Farms Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Pelican London Tower, 203 Blackshaw Road, LONDON, SW17 0BZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company has taken exemption from preparing group accounts as it is part of a small group.

1.2
Going concern

The company has net liabilities. However, the directors have a reasonable expectation that the company true has adequate resources to continue in operational existence for the foreseeable future. The validity of the going concern concept is dependent on the ongoing support of the directors and related parties.

1.3
Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

1.4
Financial instruments

Classification

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Financial assets are classified as financial assets at fair value through profit or loss, loans and debtors, held-to-maturity investments, available-for-sale financial assets, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The company determines the classification of its financial assets at initial recognition.

Financial liabilities are classified as financial liabilities at fair value through profit and loss, loans and borrowings, trade and other creditors, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The company determines the classification of its financial liabilities at initial recognition.

Fair value measurement of financial instruments

All financial instruments are recognised initially at fair value plus transaction costs. Thereafter financial instruments are stated at amortised cost using the effective interest rate method (less impairment where appropriate) unless the effect of discounting would be immaterial in which case they are stated at cost (less impairment where appropriate). The exception to this are those financial instruments where it is a requirement to continue recording them at fair value through profit and loss.

Yellow Brick Farms Holdings Limited
Notes to the financial statements (CONTINUED)
For the year ended 30 November 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Yellow Brick Farms Holdings Limited
Notes to the financial statements (CONTINUED)
For the year ended 30 November 2025
1
Accounting policies
(Continued)
- 4 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The taxation expense represents the aggregate amount of current corporation tax recognised in the reporting period. Corporation tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, corporation tax is recognised in other comprehensive income or directly in equity, respectively.

The current corporation tax charge is recognised on taxable profit for the current and past periods. Current corporation tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Specifically, judgments and estimates are used in determining the recoverability of debtors.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was: 2 (2024: 2).

2025
2024
Number
Number
Total
2
2
4
Taxation

At the year end there were tax losses of £4,133 (2024: £3,197) for which a deferred tax asset has not been recognised.

Yellow Brick Farms Holdings Limited
Notes to the financial statements (CONTINUED)
For the year ended 30 November 2025
- 5 -
5
Fixed asset investments
2025
2024
£
£

The company has made an investment of £0.02 in its 100% owned subsidiary, Yellow Brick Farms Limited.

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
1,775,715
1,775,715
Other debtors
300
300
1,776,015
1,776,015

Amount owed by group undertakings include a loan of £1,775,715 (202 4: £1,775,715) provided to 100% owned subsidiary, Yellow Brick Farms Limited. The loan is unsecured and interest free.

7
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
1,782,313
1,781,173

Loans and borrowings include a loan of £1,775,715 (202 4: £1,775,715) from the shareholders. The loan is unsecured and interest free.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £0.01 each of 0p each
30,000
30,000
300
300
9
Related party transactions

Amounts owed by group undertakings included a loan of £1,775,715 (2024: £1,775,715) provided to100%owned subsidiary, Yellow Brick Farms Limited. The loan is unsecured and interest free.

Loans and borrowings included a loan of£1,775,715 (2024: £1,775,715) from the shareholders. The loan is unsecured and interest free.

At the year end, the company owed £5,458 (2024: £4,522) to Yellow Brick Estates II Ltd, a related party in which a director has a controlling interest.

The company has taken advantage of the exemptions in FRS102 1AC.35 "Related party disclosures" from disclosing transactions with other members of the group.

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