Yellow Tang (UK) Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 04698886

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		792,000		792,000

			792,000		792,000
CURRENT ASSETS
Debtors		2,923		4,173
Cash at bank and in hand		2,504		4,291

		5,427		8,464
Creditors: Amounts Falling Due Within One Year		(369,582 )		(364,096 )

NET CURRENT ASSETS (LIABILITIES)			(364,155 )		(355,632 )

TOTAL ASSETS LESS CURRENT LIABILITIES			427,845		436,368

PROVISIONS FOR LIABILITIES
Deferred Taxation			(50,447 )		(50,447 )

NET ASSETS			377,398		385,921

CAPITAL AND RESERVES
Called up share capital	5		2		2
Other reserves			349,241		349,241
Profit and Loss Account			28,155		36,678

SHAREHOLDERS' FUNDS			377,398		385,921

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Yellow Tang (UK) Ltd

Abridged Balance Sheet (continued)

As At 31 March 2026

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Stephen Shudall

Director

11 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Yellow Tang (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04698886 . The registered office is 431 Woolton Road, Woolton, Liverpool, Merseyside, L25 4SY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention, except in relation to investment properties and in accordance with the FRS 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. Turnover includes revenue earned from the rental properties and is recognised on a time basis.

2.3. Investment Properties

All investment properties are carried at fair value determined annually by the director. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account then transferred to other reserves.

2.4. Taxation

Corporation 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.

...CONTINUED

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Yellow Tang (UK) Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

2.4. Taxation - continued

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	792,000

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

6. Reserves

Other reserves are the fair value gains on the investment properties net of deferred tax. These reserves are not distributable.

7. Related Party Transactions

During the year, Yellow Tang (UK) Ltd received a loan of £6,500 from the director's other owned company, Ramsbrook (UK) Ltd. The amount payable at 31 March 2026 was £8,533 (2025: £2,033).

Interest was paid on the directors/shareholders loan at 7% amounting to £12,450, to S Shudall, the director, and £12,450 to K Shudall, the director's wife, who is also a shareholder (2025: Interest was paid at 8% as follows - S Shudall £14,359 and K Shudall £14,359) . There is no amount outstanding at the year end as a result of the transaction (2025: nil).

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