IRIS Accounts Production v26.1.10.61 04283031 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04283031 2025-03-31 04283031 2026-03-31 04283031 2025-04-01 2026-03-31 04283031 2024-03-31 04283031 2024-04-01 2025-03-31 04283031 2025-03-31 04283031 ns15:EnglandWales 2025-04-01 2026-03-31 04283031 ns14:PoundSterling 2025-04-01 2026-03-31 04283031 ns10:Director1 2025-04-01 2026-03-31 04283031 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04283031 ns10:SmallEntities 2025-04-01 2026-03-31 04283031 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 04283031 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 04283031 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04283031 ns10:FullAccounts 2025-04-01 2026-03-31 04283031 1 2025-04-01 2026-03-31 04283031 ns10:Director2 2025-04-01 2026-03-31 04283031 ns10:CompanySecretary1 2025-04-01 2026-03-31 04283031 ns10:RegisteredOffice 2025-04-01 2026-03-31 04283031 ns5:CurrentFinancialInstruments 2026-03-31 04283031 ns5:CurrentFinancialInstruments 2025-03-31 04283031 ns5:Non-currentFinancialInstruments 2026-03-31 04283031 ns5:Non-currentFinancialInstruments 2025-03-31 04283031 ns5:ShareCapital 2026-03-31 04283031 ns5:ShareCapital 2025-03-31 04283031 ns5:RevaluationReserve 2026-03-31 04283031 ns5:RevaluationReserve 2025-03-31 04283031 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 04283031 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 04283031 ns5:NetGoodwill 2025-04-01 2026-03-31 04283031 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 04283031 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-04-01 2026-03-31 04283031 ns5:PlantMachinery 2025-04-01 2026-03-31 04283031 ns5:MotorVehicles 2025-04-01 2026-03-31 04283031 ns5:ComputerEquipment 2025-04-01 2026-03-31 04283031 ns5:NetGoodwill 2025-03-31 04283031 ns5:NetGoodwill 2026-03-31 04283031 ns5:NetGoodwill 2025-03-31 04283031 ns5:LandBuildings 2025-03-31 04283031 ns5:PlantMachinery 2025-03-31 04283031 ns5:MotorVehicles 2025-03-31 04283031 ns5:ComputerEquipment 2025-03-31 04283031 ns5:LandBuildings 2025-04-01 2026-03-31 04283031 ns5:LandBuildings 2026-03-31 04283031 ns5:PlantMachinery 2026-03-31 04283031 ns5:MotorVehicles 2026-03-31 04283031 ns5:ComputerEquipment 2026-03-31 04283031 ns5:LandBuildings 2025-03-31 04283031 ns5:PlantMachinery 2025-03-31 04283031 ns5:MotorVehicles 2025-03-31 04283031 ns5:ComputerEquipment 2025-03-31 04283031 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 04283031 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 04283031 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2026-03-31 04283031 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-03-31 04283031 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2026-03-31 04283031 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-03-31 04283031 ns5:Secured 2026-03-31 04283031 ns5:Secured 2025-03-31 04283031 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 04283031 ns5:RevaluationReserve 2025-03-31 04283031 ns5:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31

REGISTERED NUMBER: 04283031 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| YEW TREE CARE LIMITED |

YEW TREE CARE LIMITED (REGISTERED NUMBER: 04283031)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

YEW TREE CARE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | Mr R S Patel

| Mrs L R Patel

| SECRETARY: | Mrs L R Patel

| REGISTERED OFFICE: | 505 Pinner Road

| Harrow

| London

| HA2 6EH

| REGISTERED NUMBER: | 04283031 (England and Wales)

| ACCOUNTANTS: | STGCA LLP t/a Sterling

| Chartered Accountants

| 505 Pinner Road

| Harrow

| Middlesex

| HA2 6EH

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

YEW TREE CARE LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Yew Tree Care Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Yew Tree Care Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Yew Tree Care Limited and state those matters that we have agreed to state to the Board of Directors of Yew Tree Care Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Yew Tree Care Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Yew Tree Care Limited. You consider that Yew Tree Care Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Yew Tree Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

STGCA LLP t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

14 July 2026

YEW TREE CARE LIMITED (REGISTERED NUMBER: 04283031)

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 3,146,599 |  | 3,184,553 |  |

3,146,599 |  | 3,184,553 |  |

CURRENT ASSETS

Stocks | 4,314 |  | 4,314 |  |

Debtors | 6 | 1,085,538 |  | 945,906 |  |

Cash at bank | 390,180 |  | 281,548 |  |

1,480,032 |  | 1,231,768 |  |

CREDITORS

Amounts falling due within one year | 7 | 675,321 |  | 1,414,190 |  |

NET CURRENT ASSETS/(LIABILITIES) | 804,711 |  | (182,422 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,951,310 |  | 3,002,131 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (951,983 | ) | (235,841 | ) |

PROVISIONS FOR LIABILITIES | (13,009 | ) | (13,009 | ) |

NET ASSETS | 2,986,318 |  | 2,753,281 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Revaluation reserve | 11 | 1,152,019 |  | 1,152,019 |  |

Retained earnings | 11 | 1,824,299 |  | 1,591,262 |  |

SHAREHOLDERS' FUNDS | 2,986,318 |  | 2,753,281 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

YEW TREE CARE LIMITED (REGISTERED NUMBER: 04283031)

BALANCE SHEET - continued

31 MARCH 2026

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by:

Mr R S Patel - Director

YEW TREE CARE LIMITED (REGISTERED NUMBER: 04283031)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Yew Tree Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover represents fees receivable for services provided. Turnover is recognised when the company has a right to consideration.

| Goodwill

| Goodwill arising on an acquisition of a business is carried at cost less accumulated amortisation and impairment losses, if any. All impairment loss for goodwill is recognised directly in profit or loss in the statement of comprehensive income. Goodwill is amortised over 15 years from the date of purchase of the business.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost of building

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Inventories

| Inventories are measured at the lower of cost and selling price less cost to sell. Cost is calculated on a first in, first out basis and includes all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

YEW TREE CARE LIMITED (REGISTERED NUMBER: 04283031)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 91 (2025 - 96 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 810,000 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 810,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

YEW TREE CARE LIMITED (REGISTERED NUMBER: 04283031)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |  | Computer |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 April 2025 | 3,266,953 |  | 1,336,213 |  | 100,640 |  | 13,819 |  | 4,717,625 |  |

| Additions | - |  | 68,760 |  | - |  | - |  | 68,760 |  |

| At 31 March 2026 | 3,266,953 |  | 1,404,973 |  | 100,640 |  | 13,819 |  | 4,786,385 |  |

| DEPRECIATION

| At 1 April 2025 | 324,744 |  | 1,150,485 |  | 44,026 |  | 13,817 |  | 1,533,072 |  |

| Charge for year | 28,939 |  | 63,622 |  | 14,153 |  | - |  | 106,714 |  |

| At 31 March 2026 | 353,683 |  | 1,214,107 |  | 58,179 |  | 13,817 |  | 1,639,786 |  |

| NET BOOK VALUE

| At 31 March 2026 | 2,913,270 |  | 190,866 |  | 42,461 |  | 2 |  | 3,146,599 |  |

| At 31 March 2025 | 2,942,209 |  | 185,728 |  | 56,614 |  | 2 |  | 3,184,553 |  |

| Freehold land and buildings were revalued to their estimated open market value as at 31 March 2026, based on an assessment undertaken by the directors. The directors are satisfied that the carrying values stated above are not materially different from the properties' open market values at that date.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 54,696 |  | 151,003 |  |

| Amounts owed by connected companies | 1,029,242 |  | 791,703 |  |

| Prepayments | 1,600 |  | 3,200 |  |

1,085,538 |  | 945,906 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts (see note 9) | 33,243 |  | 95,202 |  |

| Other loans (see note 9) | - |  | 379,444 |  |

| Trade creditors | 37,702 |  | 41,173 |  |

| Tax | 84,685 |  | 85,083 |  |

| Social security and other taxes | 63,581 |  | 45,527 |  |

| Other creditors | 10,335 |  | 14,230 |  |

| Wages control | 175,282 |  | 159,937 |  |

| Directors' current accounts | 263,973 |  | 543,992 |  |

| Accrued expenses | 6,520 |  | 49,602 |  |

675,321 |  | 1,414,190 |  |

YEW TREE CARE LIMITED (REGISTERED NUMBER: 04283031)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans (see note 9) | 951,983 |  | 235,841 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

2026 | 2025 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 33,243 |  | 95,202 |  |

| Other loans | - |  | 379,444 |  |

33,243 |  | 474,646 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 33,243 |  | 95,202 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 918,740 |  | 140,639 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 985,226 |  | 331,043 |  |

| Other loans | - |  | 379,444 |  |

985,226 |  | 710,487 |  |

| The bank loans are secured by fixed charges over the company’s properties, together with a debenture over its other assets. Interest is charged at 1.8% above the Bank of England base rate, and the loans are repayable over a period of 10 years.

11. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 April 2025 | 1,591,262 |  | 1,152,019 |  | 2,743,281 |  |

| Profit for the year | 237,037 |  | 237,037 |  |

| Dividends | (4,000 | ) | (4,000 | ) |

| At 31 March 2026 | 1,824,299 |  | 1,152,019 |  | 2,976,318 |  |

YEW TREE CARE LIMITED (REGISTERED NUMBER: 04283031)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

12. | TRANSACTIONS WITH THE DIRECTORS

| During the year, the company paid dividends of £3,000 (2025: £13,500) to the directors.

13. | RELATED PARTY DISCLOSURES

| At the year end, the company was owed £769,019 (2025: £791,000) by Baggins Holding Limited and £260,223 (2025: £703) by Finbond Limited, both companies in which the directors have a beneficial interest. The balances are unsecured, interest-free and repayable on demand.