REGISTERED NUMBER: 06790427 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

YELLOW BRICK ROAD LEARNING &

DEVELOPMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms L. Hinson

Mr T Hinson

Mr G Hinson

REGISTERED OFFICE:

22 Market Place

Kendal

Cumbria

LA9 4TN

REGISTERED NUMBER:

06790427 (England and Wales)

ACCOUNTANTS:

Mitchinsons Accountants

22 Market Place

Kendal

Cumbria

LA9 4TN

FIXED ASSETS

Tangible assets

4

1,760

792

CURRENT ASSETS

Debtors

5

5,647

5,133

Cash at bank

83,660

90,806

89,307

95,939

CREDITORS

Amounts falling due within one year

6

34,188

33,750

NET CURRENT ASSETS

55,119

62,189

TOTAL ASSETS LESS CURRENT LIABILITIES

56,879

62,981

CREDITORS

Amounts falling due after more than one year

7

442

-

NET ASSETS

56,437

62,981

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

56,435

62,979

SHAREHOLDERS' FUNDS

56,437

62,981

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 17 July 2026 and were signed on its behalf by:

Ms L. Hinson - Director

1.	STATUTORY INFORMATION

Yellow Brick Road Learning & Development 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the value of work done in the year, including estimates of amounts not invoiced.

Tangible fixed assets

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

Tools & equipment - 10% reducing balance

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

2,558

Additions

1,164

At 31 January 2026

3,722

DEPRECIATION

At 1 February 2025

1,766

Charge for year

196

At 31 January 2026

1,962

NET BOOK VALUE

At 31 January 2026

1,760

At 31 January 2025

792

Included in Fixed Assets are assets held under Hire Purchase agreement. The total net book value of assets held under Hire Purchase agreement at 31 January 2026 was £934 (2025 - £Nil).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,647

5,133

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

279

-

Trade creditors

28

615

Taxation and social security

7,536

8,877

Other creditors

26,345

24,258

34,188

33,750

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

442

-

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms L. Hinson.