REGISTERED NUMBER: 04739436 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Yellowblox.com Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R N Garnett

G C Oakley

SECRETARY:

G C Oakley

REGISTERED OFFICE:

1 King William Street

London

EC4N 7AF

REGISTERED NUMBER:

04739436 (England and Wales)

ACCOUNTANTS:

Bristow Burrell

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

FIXED ASSETS

Intangible assets

4

56,531

28,817

Tangible assets

5

1,445

1,127

57,976

29,944

CURRENT ASSETS

Debtors

6

33,957

16,951

Cash at bank

45,469

123,133

79,426

140,084

CREDITORS

Amounts falling due within one year

7

87,413

93,912

NET CURRENT (LIABILITIES)/ASSETS

(7,987

)

46,172

TOTAL ASSETS LESS CURRENT LIABILITIES

49,989

76,116

PROVISIONS FOR LIABILITIES

6,103

5,685

NET ASSETS

43,886

70,431

CAPITAL AND RESERVES

Called up share capital

8

400

400

Retained earnings

43,486

70,031

SHAREHOLDERS' FUNDS

43,886

70,431

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 5 August 2026 and were signed on its behalf by:

R N Garnett - Director

1.	STATUTORY INFORMATION

Yellowblox.com 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.

Intangible fixed assets

The company capitalised £57,379 (2024 £26,144) of direct costs as development expenditure which was incurred in the development of ancillary services for the Yellowblox shared database for multiple parties to share information for (re)/insurance contracts. These additional services are designed to augment and enhance the service which Yellowblox provides to it's end users and are sold as add-on components.

Sales of the products are expected to be in excess of the capitalised costs and once sales have commenced, these costs will be amortised over the estimated life of said products. The development and sales of these products have commenced and are expected to continue on a rolling basis with amortisation taking place over three years from the date of creation.

Tangible fixed assets

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

Computer equipment

-

33% on cost

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.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

494,979

Additions

57,379

At 31 December 2025

552,358

AMORTISATION

At 1 January 2025

466,162

Charge for year

29,665

At 31 December 2025

495,827

NET BOOK VALUE

At 31 December 2025

56,531

At 31 December 2024

28,817

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

6,447

Additions

1,151

At 31 December 2025

7,598

DEPRECIATION

At 1 January 2025

5,320

Charge for year

833

At 31 December 2025

6,153

NET BOOK VALUE

At 31 December 2025

1,445

At 31 December 2024

1,127

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

29,583

13,492

Other debtors

4,374

3,459

33,957

16,951

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

138

1,743

Taxation and social security

12,926

16,941

Other creditors

74,349

75,228

87,413

93,912

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

400

Ordinary

£1

400

400

9.	ULTIMATE CONTROLLING PARTY

The controlling party is R N Garnett.