Yesterday's World Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06900513 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

YESTERDAY'S WORLD HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms D M Bull

REGISTERED OFFICE:

23 St Leonards Road

Bexhill-on-Sea

East Sussex

TN40 1HH

BUSINESS ADDRESS:

Wylands Farm

Powdermill Lane

Catsfield

East Sussex

TN33 0SU

REGISTERED NUMBER:

06900513 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Bexhill) Limited

23 St Leonards Road

Bexhill On Sea

East Sussex

TN40 1HH

FIXED ASSETS

Tangible assets

4

428

528

Investments

5

1

429

529

CURRENT ASSETS

Stocks

-

25,000

Debtors

6

90,858

109,576

Cash at bank

128,957

48,189

219,815

182,765

CREDITORS

Amounts falling due within one year

7

(2,059,950

)

(2,020,512

)

NET CURRENT LIABILITIES

(1,840,135

)

(1,837,747

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,839,706

)

(1,837,218

)

PROVISIONS FOR LIABILITIES

-

(100

)

NET LIABILITIES

(1,839,706

)

(1,837,318

)

CAPITAL AND RESERVES

Called up share capital

400,000

Share premium

1,800,000

Retained earnings

(4,039,706

)

(4,037,318

)

(1,839,706

)

(1,837,318

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 October 2026 and were signed by:

Ms D M Bull - Director

1.	STATUTORY INFORMATION

Yesterday's World Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The company generated a loss for the year of £2,488. At the balance sheet date the company had net liabilities of £1,839,706.

The company maintains a good relationship with its bankers. In the short and medium term the ability of the company to continue trade is dependent upon the continued financial support of the company's bankers and the ultimate controlling party, Mr D P Bull, who has indicated that this support will continue in to the foreseeable future.

The director is therefore satisfied that the going concern basis remains appropriate and the financial statements have been prepared on this basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

1,726

DEPRECIATION

At 1 February 2025

1,198

Charge for year

100

At 31 January 2026

1,298

NET BOOK VALUE

At 31 January 2026

428

At 31 January 2025

528

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 February 2025

and 31 January 2026

1

NET BOOK VALUE

At 31 January 2026

1

At 31 January 2025

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

10,724

7,817

Other debtors

80,134

101,759

90,858

109,576

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

2,727

3,143

Amounts owed to group undertakings

77,973

105,296

Taxation and social security

26,634

15,270

Other creditors

1,952,616

1,896,803

2,059,950

2,020,512

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

Within one year

1,962

7,848

Between one and five years

-

1,962

9,810

9.	POST BALANCE SHEET EVENT

After the year end the company ceased trading as the site which it operated was sold by it's owner, the Yesterday's World Retirement Scheme.

The decision to sell the site was made after the balance sheet date and therefore this represents a non-adjusting event after the reporting date. Accordingly, no adjustments have been made to the amounts recognised at 31 January 2026. The directors consider this event to be material to the users of the financial statements. The financial implications of the cessation of trade are still beng assessed and, accordingly, the directors are unable to estimate reliably the financial effect of this event.

The company will continue to assess new business opportunities.