Yellow Cherry Digital Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC507725

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,004		604

			2,004		604
CURRENT ASSETS
Debtors	5	73,852		68,221
Cash at bank and in hand		203,611		152,426

		277,463		220,647
Creditors: Amounts Falling Due Within One Year	6	(59,044 )		(56,318 )

NET CURRENT ASSETS (LIABILITIES)			218,419		164,329

TOTAL ASSETS LESS CURRENT LIABILITIES			220,423		164,933

NET ASSETS			220,423		164,933

CAPITAL AND RESERVES
Called up share capital	7		10		10
Profit and Loss Account			220,413		164,923

SHAREHOLDERS' FUNDS			220,423		164,933

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Yellow Cherry Digital Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Sarah Francis

Director

03/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Yellow Cherry Digital Limited is a private company, limited by shares, incorporated in Scotland, registered number SC507725 . The registered office is 17 Westfield Brae, Westhill, Inverness, IV2 5TL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% on Cost
Computer Equipment	33% on Cost

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Yellow Cherry Digital Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2025: 11)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 July 2025	6,165	14,081	20,246
Additions	-	2,624	2,624

As at 30 June 2026	6,165	16,705	22,870

Depreciation
As at 1 July 2025	5,974	13,668	19,642
Provided during the period	124	1,100	1,224

As at 30 June 2026	6,098	14,768	20,866

Net Book Value
As at 30 June 2026	67	1,937	2,004

As at 1 July 2025	191	413	604

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	69,032	64,052
Prepayments and accrued income	4,820	4,169

	73,852	68,221

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	161	1,932
Corporation tax	35,088	31,563
Other taxes and social security	1,148	1,958
VAT	14,263	17,757
Pension Payments Due	692	682
Accruals and deferred income	4,964	10
Directors' loan accounts	2,728	2,416

	59,044	56,318

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

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Yellow Cherry Digital Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

8. Related Party Transactions

Gareth Jones

Gareth Jones is a director of the comany

Included in Professional fees are accountancy fees of £1260 (2025 - £1200) paid to Orchard Compliance Ltd a company of which Gareth Jones is a shareholder and director. All transactions are on an arms length basis.

Tiffany Jones

Tiffany Jones is a director of the comany

Included in Professional fees accountancy fees of £1260 (2025 - £1200) paid to Orchard Compliance Ltd a company of which Tiffany Jones is a shareholder and director. Included in Professional fees are bookkeeping fees of £2692 (2025 - £1593) paid to Orchard Books & Payroll Ltd a company of which Tiffany Jones is a shareholder and director. All transactions are on an arms length basis.

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