Company registration number 10677778 (England and Wales)
YOKES COURT CONSULTANCY LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
Pages For Filing With Registrar
Yokes Court Consultancy Limited
YOKES COURT CONSULTANCY LIMITED
Company Information
Director
Mrs K F Leigh-Pemberton
Company number
10677778
Registered office
The Estate Office
Torry Hill
Milstead
Sittingbourne
Kent
England
ME9 0SP
Accountants
Chavereys Limited
The Goods Shed
Jubilee Way
Faversham
Kent
England
ME13 8GD
Yokes Court Consultancy Limited
YOKES COURT CONSULTANCY LIMITED
Accountants' Report To The Director On The Preparation Of The Unaudited Statutory Financial Statements Of Yokes Court Consultancy Limited For The Year Ended 31 March 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Yokes Court Consultancy Limited for the year ended 31 March 2026 which comprise, balance sheet, statement of changes in equity and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the d irector of Yokes Court Consultancy Limited in accordance with the terms of our engagement letter dated 22 December 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Yokes Court Consultancy Limited and state those matters that we have agreed to state to the d irector of Yokes Court Consultancy Limited in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Yokes Court Consultancy Limited and its d irector for our work or for this report.

It is your duty to ensure that Yokes Court Consultancy 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 Yokes Court Consultancy Limited. You consider that Yokes Court Consultancy 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 Yokes Court Consultancy 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 f inancial statements.

Chavereys Limited
Chartered Accountants
The Goods Shed
Jubilee Way
Faversham
Kent
ME13 8GD
England
4 August 2026
Yokes Court Consultancy Limited
YOKES COURT CONSULTANCY LIMITED
Balance Sheet
As At 31 March 2026
31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Current assets
Debtors
4
159,907
159,908
Investments
5
102,333
94,357
Cash at bank and in hand
2,083
3,494
264,323
257,759
Creditors: amounts falling due within one year
6
(1,868)
(1,838)
Net current assets
262,455
255,921
Provisions for liabilities
(4,010)
(2,323)
Net assets
258,445
253,598
Capital and reserves
Called up share capital
100
100
Revaluation reserve
12,030
6,969
Profit and loss reserves
246,315
246,529
Total equity
258,445
253,598

The notes on pages 4 to 6 form part of these financial statements.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 26 June 2026
Mrs K F Leigh-Pemberton
Director
Company registration number 10677778 (England and Wales)
Yokes Court Consultancy Limited
YOKES COURT CONSULTANCY LIMITED
Statement Of Changes In Equity
For The Year Ended 31 March 2026
- 3 -
Share capital
Fair value adjustment reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 April 2024
100
6,023
248,814
254,937
Year ended 31 March 2025:
Loss and total comprehensive income
-
-
(1,339)
(1,339)
Transfers
-
946
(946)
-
Balance at 31 March 2025
100
6,969
246,529
253,598
Year ended 31 March 2026:
Profit and total comprehensive income
-
-
4,847
4,847
Transfers
-
5,061
(5,061)
-
Balance at 31 March 2026
100
12,030
246,315
258,445

The notes on pages 4 to 6 form part of these financial statements.

Yokes Court Consultancy Limited
YOKES COURT CONSULTANCY LIMITED
Notes To The Financial Statements
For The Year Ended 31 March 2026
- 4 -
1
Accounting policies
Company information

Yokes Court Consultancy Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Estate Office, Torry Hill, Milstead, Sittingbourne, Kent, England, ME9 0SP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Dividend income from investments is recognised when the shareholder's right to receive payment has been established.

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding and the effective interest rate applicable.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Yokes Court Consultancy Limited
YOKES COURT CONSULTANCY LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 March 2026
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Yokes Court Consultancy Limited
YOKES COURT CONSULTANCY LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 March 2026
- 6 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
0
1
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
159,907
159,908
5
Current asset investments
2026
2025
£
£
Other investments
102,333
94,357
6
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
1,868
1,838
7
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
2026
2025
Balances:
£
£
Revaluations
4,010
2,323
2026
Movements in the year:
£
Liability at 1 April 2025
2,323
Charge to the profit and loss account
1,687
Liability at 31 March 2026
4,010
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