REGISTERED NUMBER: 04283031 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

YEW TREE CARE LIMITED

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

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

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

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.

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

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.

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

-

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

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

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.