Great Yellow Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14839098

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,532		2,298
Investments	5		70,000		-

			71,532		2,298
CURRENT ASSETS
Debtors	6	78,673		32,394
Cash at bank and in hand		918,728		793,453

		997,401		825,847
Creditors: Amounts Falling Due Within One Year	7	(898,002 )		(248,559 )

NET CURRENT ASSETS (LIABILITIES)			99,399		577,288

TOTAL ASSETS LESS CURRENT LIABILITIES			170,931		579,586

NET ASSETS			170,931		579,586

CAPITAL AND RESERVES
Called up share capital	8		2,443		2,029
Share premium account			2,043,637		876,771
Profit and Loss Account			(1,875,149 )		(299,214 )

SHAREHOLDERS' FUNDS			170,931		579,586

Page 1

Page 2

Great Yellow Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 Angus Chilvers

Director

13/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Great Yellow Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14839098 . The registered office is 18 Ferry Road, London, SW13 9PR.

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. 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.

2.3. 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:

Computer Equipment

33% Straight Line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

Page 3

Page 4

Great Yellow Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 20 (2024: 5)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	2,298

As at 31 December 2025	2,298

Depreciation
As at 1 January 2025	-
Provided during the period	766

As at 31 December 2025	766

Net Book Value
As at 31 December 2025	1,532

As at 1 January 2025	2,298

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	-
Additions	70,000

As at 31 December 2025	70,000

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	70,000

As at 1 January 2025	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	60,242	12,000
Other debtors	3,431	20,394

	63,673	32,394
Due after more than one year
Other debtors	15,000	-

	78,673	32,394

Page 4

Page 5

Great Yellow Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	59,387	25,065
Other creditors	752,857	215,214
Taxation and social security	85,758	8,280

	898,002	248,559

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2,443	2,029

Advanced Subscription agreements had also been received for for £705,999. These were issued as part of the allotment in February 2026 at £618.17 per share. This amount is shown as an Other Credtitor on the Balance Sheet.

9. Post Balance Sheet Events

The following shares were alloted after the year end:

on 9th Feb 2026 3,236 B Shares at £618.17 per share for a total of £2,000,398

on 9th Feb 2026 1,679 Growth Shares at £0.50 per share for a total of £839

on 27th Feb 2026 3,324 Ordinary Shares at £618.17 for a total of £2,054,797

Total for February of all shares issued £4,056,034

It is proposed that a further 1,447 Ordinary Shares at £618,17 per share will be issued before the end of July 2026 for a total of £894,696

Page 5