REGISTERED NUMBER: 08439742 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

YELLOWSTONE TECHMEDIA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J B Crowley

N J R Payne

REGISTERED OFFICE:

13 Glenferrie Road

St Albans

Hertfordshire

AL1 4JT

REGISTERED NUMBER:

08439742 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

2,770

4,156

CURRENT ASSETS

Debtors

5

12,532

2,092

Cash at bank

102,398

161,388

114,930

163,480

CREDITORS

Amounts falling due within one year

6

(115,890

)

(126,045

)

NET CURRENT (LIABILITIES)/ASSETS

(960

)

37,435

TOTAL ASSETS LESS CURRENT LIABILITIES

1,810

41,591

CREDITORS

Amounts falling due after more than one year

7

-

(3,532

)

PROVISIONS FOR LIABILITIES

8

(693

)

(1,040

)

NET ASSETS

1,117

37,019

CAPITAL AND RESERVES

Called up share capital

9

180

180

Capital redemption reserve

20

20

Retained earnings

917

36,819

SHAREHOLDERS' FUNDS

1,117

37,019

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 October 2026 and were signed on its behalf by:

N J R Payne - Director

1.	STATUTORY INFORMATION

Yellowstone Techmedia Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Income recognition

The company's turnover derives from events, the income from which is recognised as bookings are received with the related expenses of the event being included based on the proportion of the costs associated with the level of bookings received. If the expenses incurred for an event exceed the proportional costs based on bookings received, the actual costs incurred are treated as the expenses as there will be a doubt as to whether the income from the event will exceed the expenses.

Tangible fixed assets

Tangible fixed assets are included at included at cost less accumulated depreciation and impairment losses. Depreciation is provided at the following annual rates;

Computer equipment - 33% reducing balance per annum

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.

Impairment

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 June 2025

and 31 May 2026

14,180

DEPRECIATION

At 1 June 2025

10,024

Charge for year

1,386

At 31 May 2026

11,410

NET BOOK VALUE

At 31 May 2026

2,770

At 31 May 2025

4,156

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

480

Other debtors

12,532

1,612

12,532

2,092

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,533

10,418

Trade creditors

13,247

287

Taxation and social security

-

14,068

Other creditors

99,110

101,272

115,890

126,045

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,532

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

693

1,040

Deferred tax

£

Balance at 1 June 2025

1,040

Provided during year

(347

)

Balance at 31 May 2026

693

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

80

Ordinary A

£1

80

80

100

Ordinary B

£1

100

100

180

180