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Registered number: 08775680
Yesteroak Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Stephen Farra Associates Ltd
Yesteroak Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Yesteroak Limited
Accountant's Report
For The Year Ended 30 November 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Yesteroak Limited for the year ended 30 November 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Yesteroak Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made to the directors of Yesteroak Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Yesteroak Limited and state those matters that we have agreed to state to the directors of Yesteroak Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Yesteroak Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Yesteroak Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Yesteroak Limited . You consider that Yesteroak 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 accounts of Yesteroak 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 financial statements.

Stephen Farra Associates Ltd
15/08/2026

Stephen Farra Associates Ltd
ACCA
98 Hornchurch Road
Hornchurch
Essex
RM11 1JS
Page 1
Page 2
Yesteroak Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 08775680

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,314 |  | 1,753
|  |  | 1,314 |  | 1,753
CURRENT ASSETS
Stocks | 5 | 50,829 |  | 41,520 |
Debtors | 6 | 2,736 |  | 93,487 |
Cash at bank and in hand |  | 3,396 |  | 3,875 |
|  | 56,961 |  | 138,882 |
Creditors: Amounts Falling Due Within One Year | 7 | (174,514 ) |  | (212,728 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (117,553 ) |  | (73,846 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (116,239 ) |  | (72,093 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (5,700 ) |  | (35,700 )
NET LIABILITIES |  |  | (121,939 ) |  | (107,793 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (122,039 ) |  | (107,893 )
SHAREHOLDERS' FUNDS |  |  | (121,939) |  | (107,793)

Page 2
Page 3
Yesteroak Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 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

Mr N B Collins Director
15/08/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Yesteroak Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Yesteroak Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08775680 . The registered office is Unit 29 Rutherford Close, Leigh On Sea, Essex, SS9 5LQ.
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. Going Concern Disclosure
Turnover for the year decreased from approximately £245,000 in the previous year to £85,000, representing a decrease of approximately 65%. The reduction in turnover is due to a downturn in the level of work undertaken during the year.
The director remains hopeful that the level of work will improve and that the company will return to profitability in future periods.
The director has confirmed that they are willing to continue to support the company financially as required during the period in which the company remains in an insolvent position, and to provide such financial support as is necessary to enable the company to meet its liabilities as they fall due.
The directors therefore consider that the company remains a going concern and that the financial statements should continue to be prepared on a going concern basis.
2.3. 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.
2.4. 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:

Plant & Machinery | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
Page 4
Page 5
Yesteroak Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 8,140 | 590 | 8,730
As at 30 November 2025 | 8,140 | 590 | 8,730
Depreciation
As at 1 December 2024 | 6,492 | 485 | 6,977
Provided during the period | 412 | 27 | 439
As at 30 November 2025 | 6,904 | 512 | 7,416
Net Book Value
As at 30 November 2025 | 1,236 | 78 | 1,314
As at 1 December 2024 | 1,648 | 105 | 1,753

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 34,000 |  | 40,000
Work in progress | 16,829 |  | 1,520
| 50,829 |  | 41,520

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,786 |  | 87,815
Other debtors | - |  | 4,722
| 1,786 |  | 92,537
Due after more than one year
Other debtors | 950 |  | 950
| 2,736 |  | 93,487

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,650 |  | 26,028
Bank loans and overdrafts | 31,073 |  | 31,744
Other creditors | 121,883 |  | 154,589
Taxation and social security | 908 |  | 367
| 174,514 |  | 212,728

Page 5
Page 6
Yesteroak Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 5,700 |  | 35,700

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6