Yesero Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05250015 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Yesero Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTOR:

C Gillespie

REGISTERED OFFICE:

Unit 6 Brookside Business Park

Burnley Road

Rawtenstall

Rossendale

Lancashire

BB4 8LP

REGISTERED NUMBER:

05250015 (England and Wales)

ACCOUNTANTS:

DWilkinson&Company

No 1 Whitehall Riverside

1 Riverside Way

Leeds

West Yorkshire

LS1 4BN

FIXED ASSETS

Tangible assets

4

112,776

102,013

CURRENT ASSETS

Debtors

5

2,654,047

2,332,007

Cash at bank and in hand

5,369

377,885

2,659,416

2,709,892

CREDITORS

Amounts falling due within one year

6

1,653,189

1,790,466

NET CURRENT ASSETS

1,006,227

919,426

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,119,003

1,021,439

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

1,119,002

1,021,438

SHAREHOLDERS' FUNDS

1,119,003

1,021,439

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

C Gillespie - Director

1.	STATUTORY INFORMATION

Yesero 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.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 November 2024

60,089

2,818

219,509

80,997

363,413

Additions

-

38,000

12,981

50,981

At 31 October 2025

60,089

2,818

257,509

93,978

414,394

DEPRECIATION

At 1 November 2024

48,578

2,349

133,632

76,841

261,400

Charge for year

2,878

70

30,967

6,303

40,218

At 31 October 2025

51,456

2,419

164,599

83,144

301,618

NET BOOK VALUE

At 31 October 2025

8,633

399

92,910

10,834

112,776

At 31 October 2024

11,511

469

85,877

4,156

102,013

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

989,169

873,311

Amounts owed by group undertakings

1,200,000

Other debtors

464,878

258,696

2,654,047

2,332,007

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

111,200

184,882

Trade creditors

1,443,175

1,240,084

Taxation and social security

52,177

312,127

Other creditors

46,637

53,373

1,653,189

1,790,466

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

1

Ordinary shares

£1.00

1

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

C Gillespie

Balance outstanding at start of year

-

44,973

Amounts repaid

-

(44,973

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-