Yttrium Capital Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13157352 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

YTTRIUM CAPITAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S L Byatt

M J B Byatt

REGISTERED OFFICE:

Lenton House, 28 Main Street

Hardwick

Cambridge

United Kingdom

CB23 7QS

REGISTERED NUMBER:

13157352 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

Gloucestershire

GL50 3PR

FIXED ASSETS

Tangible assets

4

66,455

574

Investments

5

607,253

402,975

Investment property

6

554,500

1,228,208

958,049

CURRENT ASSETS

Cash in hand

1,065

603

CREDITORS

Amounts falling due within one year

7

1,718,461

1,422,783

NET CURRENT LIABILITIES

(1,717,396

)

(1,422,180

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(489,188

)

(464,131

)

PROVISIONS FOR LIABILITIES

16,614

-

NET LIABILITIES

(505,802

)

(464,131

)

CAPITAL AND RESERVES

Called up share capital

500

Revaluation reserve

8

45,044

-

Retained earnings

(551,346

)

(464,631

)

(505,802

)

(464,131

)

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 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 1 October 2026 and were signed on its behalf by:

M J B Byatt - Director

1.	STATUTORY INFORMATION

Yttrium Capital 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 as modified by the revaluation of certain assets.

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

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

The depreciation policies are as follows:

Office equipment - 25% straight-line

Computer equipment - 33% straight-line

Motor vehicles - 25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

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.

Pension costs and other post-retirement benefits

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

Motor

Office

equipment

vehicles

equipment

Totals

£

Cost

At 1 February 2025

-

2,299

Additions

1,043

73,178

-

74,221

At 31 January 2026

1,043

73,178

2,299

76,520

Depreciation

At 1 February 2025

-

1,725

Charge for year

143

7,623

574

8,340

At 31 January 2026

143

7,623

2,299

10,065

Net book value

At 31 January 2026

900

65,555

-

66,455

At 31 January 2025

-

574

5.	FIXED ASSET INVESTMENTS

Listed

Unlisted

investments

Totals

£

Cost or valuation

At 1 February 2025

130,742

272,233

402,975

Additions

68,124

99,965

168,089

Disposals

(8,855

)

-

(8,855

)

Revaluations

45,044

-

45,044

At 31 January 2026

235,055

372,198

607,253

Net book value

At 31 January 2026

235,055

372,198

607,253

At 31 January 2025

130,742

272,233

402,975

Cost or valuation at 31 January 2026 is represented by:

Listed

Unlisted

investments

Totals

£

Valuation in 2026

235,055

372,198

607,253

6.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 February 2025

and 31 January 2026

554,500

Net book value

At 31 January 2026

554,500

At 31 January 2025

554,500

The 2026 valuations were made by directors, on an open market value for existing use basis.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

70

-

Other creditors

1,718,391

1,422,783

1,718,461

1,422,783

8.

RESERVES

Revaluation

reserve

£

Transfer to revaluation

reserve

45,044

At 31 January 2026

45,044