Old Yew Barn Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10373366

OLD YEW BARN LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 November 2025

OLD YEW BARN LIMITED

STATEMENT OF FINANCIAL POSITION

30 November 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	4		120,000		120,000

CURRENT ASSETS

Cash at bank and in hand	1		1

CREDITORS: amounts falling due within one year	5	165,014		160,449
		----------		----------
NET CURRENT LIABILITIES			165,013		160,448
			----------		----------
TOTAL ASSETS LESS CURRENT LIABILITIES			( 45,013)		( 40,448)
			---------		---------
NET LIABILITIES			( 45,013)		( 40,448)
			---------		---------

OLD YEW BARN LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 November 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	6	1	1
Revaluation reserve		( 36,955)	( 36,955)
Profit and loss account		( 8,059)	( 3,494)
		---------	---------
SHAREHOLDER DEFICIT		( 45,013)	( 40,448)
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The member has 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 Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 26 June 2026 , and are signed on behalf of the board by:

N. J. Tinker

Director

Company registration number: 10373366

OLD YEW BARN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Event House, 45 Coal Pit Lane, Lower Cumberworth, Huddersfield, West Yorkshire, HD8 8PL.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

These financial statements have been prepared on a going concern basis, which assumes the company will continue in operational existence for the foreseeable future. This assumption is based on the continued support of the company's Directors.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

4. TANGIBLE ASSETS

	Freehold property
	£
Cost
At 1 December 2024 and 30 November 2025	120,000
	----------
Depreciation
At 1 December 2024 and 30 November 2025	–
	----------
Carrying amount
At 30 November 2025	120,000
	----------
At 30 November 2024	120,000
	----------

The investment property has been valued by the directors, as at 30 November 2025, using the estimated market value to reach a fair value for this property. The original cost of the investment property was £156,955.

5. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	576	–
Other creditors	164,438	160,449
	----------	----------
	165,014	160,449
	----------	----------

6. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

1 ordinary £1 share was allotted, issued and fully paid up on incorporation, 13 September 2016.

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the director had an unsecured interest free loan with the company. The director's loan account was in credit throughout the year and is repayable on demand.

8. CONTROLLING PARTY

The Company is a wholly owned subsidiary of Barden Holdings (Yorkshire) Limited, a company incorporated in England. The address of the registered office is Event House, 45 Coal Pit Lane, Lower Cumberworth, Huddersfield, HD8 8PL.