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Registered number: 10366168 THE YES CATALOGUE LIMITED Unaudited Financial statements Information for filing with the registrar For the year ended 31 August 2025
THE YES CATALOGUE LIMITED Company Information
Director | S Pearson
Registered number | 10366168
Registered office | Retford Enterprise
| Randall Way
| Retford
| DN22 7GR
THE YES CATALOGUE LIMITED Registered number: 10366168 Balance sheet As at 31 August 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 346,537 |  | 299,726 |
Cash at bank and in hand |  | 35,023 |  | 9,518 |
|  | 381,560 |  | 309,244 |
Creditors: amounts falling due within one year | 5 | (152,102) |  | (102,720) |
Net current assets |  |  | 229,458 |  | 206,523
Total assets less current liabilities |  |  | 229,458 |  | 206,523
Creditors: amounts falling due after more than one year | 6 |  | - |  | (7,500)
Net assets |  |  | 229,458 |  | 199,023
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 229,358 |  | 198,923
|  |  | 229,458 |  | 199,023
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S Pearson
Director
Date: 21 August 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
THE YES CATALOGUE LIMITED Notes to the financial statements For the year ended 31 August 2025
1. | General information
The Yes Catalogue Limited is a private company limited by shares incorporated in England within the United Kingdom. The registered office address is given on the company information page of these financial statements. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 2
THE YES CATALOGUE LIMITED Notes to the financial statements For the year ended 31 August 2025 2.Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 3
THE YES CATALOGUE LIMITED Notes to the financial statements For the year ended 31 August 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 31,401 | 7,037
| Amounts owed by group undertakings | 315,136 | 292,689
|  | 346,537 | 299,726
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 7,501 | 10,000
| Payments received on account | 14,113 | 12,226
| Trade creditors | 13,271 | 12,567
| Amounts owed to group undertakings | 46,164 | 41,290
| Other taxation and social security | 69,053 | 24,662
| Accruals and deferred income | 2,000 | 1,975
|  | 152,102 | 102,720
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 7,500
|  | - | 7,500
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 4
THE YES CATALOGUE LIMITED Notes to the financial statements For the year ended 31 August 2025
8. | Related party transactions
| During the year the company paid management charges to other group members of £79,699 (2024 - £98,889). Included in debtors due within one year and creditors due within one year are loans to/from group members. The loans are unsecured, interest free and repayable on demand.
Page 5