Company Registration No. 08272253 (England and Wales)
Yellow Marine Consultancy Ltd
Unaudited accounts
for the year ended 31 March 2026
Yellow Marine Consultancy Ltd
Unaudited accounts
Contents
Yellow Marine Consultancy Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
96,335
101,405
Cash at bank and in hand
777
8,313
Creditors: amounts falling due within one year
(11,888)
(8,286)
Net current (liabilities)/assets
(10,921)
352
Total assets less current liabilities
85,414
101,757
Creditors: amounts falling due after more than one year
(80,000)
(100,000)
Provisions for liabilities
Deferred tax
(5,030)
(1,389)
Called up share capital
3
3
Profit and loss account
381
365
Shareholders' funds
384
368
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by
Christopher Yellow
Director
Company Registration No. 08272253
Yellow Marine Consultancy Ltd
Notes to the Accounts
for the year ended 31 March 2026
Yellow Marine Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 08272253. The registered office is 95 Ainsty Road, Wetherby, LS22 7FY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
20% Straight Line
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Yellow Marine Consultancy Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
108,898
362
6,319
115,579
At 31 March 2026
108,898
362
6,319
115,579
At 1 April 2025
7,493
362
6,319
14,174
Charge for the year
5,070
-
-
5,070
At 31 March 2026
12,563
362
6,319
19,244
At 31 March 2026
96,335
-
-
96,335
At 31 March 2025
101,405
-
-
101,405
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
1,058
277
Other creditors
9,530
6,709
7
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
80,000
100,000
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).