Registered number CE027537
Yellowsun
Report and Accounts
31 December 2024
Yellowsun Registered number: CE027537 Trustees' Report
The Trustees present their report and accounts for the year ended 31 December 2024.
Principal activities
The company's principal activity during the year continued to be The relief of the physical and mental sickness of persons in need by reason of depression and domestic violence, in particular by the provision of counselling and support, including signposting to other services, and by any other means as the trustees in their discretion shall determine. To promote social inclusion for the public benefit by preventing people from becoming socially excluded.
Trustees
The following persons served as Trustees during the year:
Maureen OKE Nicole VERDOES Ruth EBOLE
Political donations
None
Third party indemnity provisions
Not applicable
Employment of disabled persons
The CIO has an Equal Opportunities Policy
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 28 October 2025 and signed on its behalf.
Maureen OKE Trustee
1
Yellowsun Accountants' Report
Accountants' report to the directors of Yellowsun
You consider that the company is exempt from an audit for the year ended 31 December 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Crownking Accounting Services International Accountants
Breakspear Park (REGUS) 36 Breakspear Way Hemel Hempstead Herts HP2 4TZ
29 October 2025
2
Yellowsun
Profit and Loss Account for the year ended 31 December 2024
| Turnover Cost of sales Gross loss Distribution costs Administrative expenses Other operating income Operating loss Profit on the disposal of tangible fixed assets Profit on the disposal of investments Gain on revaluation of investments Income from investments Interest receivable Interest payable Loss before taxation Tax on loss Loss for the financial year |
2024 £ - (209) |
|---|---|
| (209) - (1,365) 1,400 |
|
| (174) - - - - - - |
|
| (174) - |
|
| (174) |
3
CE027537
Yellowsun Registered number: Balance Sheet as at 31 December 2024
| Notes Fixed assets Tangible assets 5 Current assets Debtors 7 Cash at bank and in hand Creditors: amounts falling due within one year 9 Net current liabilities Total assets less current liabilities Creditors: amounts falling due after more than one year 10 Provisions for liabilities Net liabilities Capital and reserves Profit and loss account Shareholder's funds |
- 1 |
2024 £ - |
|---|---|---|
| (174) - - |
||
| (174) | ||
| (174) | ||
| (174) |
The Trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Maureen OKE Director Approved by the board on 28 October 2025
4
Yellowsun Notes to the Accounts for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
5
Yellowsun Notes to the Accounts for the year ended 31 December 2024
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
| 3 Employees Average number of persons employed by the company 5 Tangible fixed assets Land and buildings Plant and machinery etc £ £ Cost At 1 January 2024 - - Additions - - Surplus on revaluation - - Disposals - - At 31 December 2024 - - Depreciation At 1 January 2024 - - Charge for the year - - Surplus on revaluation - - On disposals - - At 31 December 2024 - - Net book value At 31 December 2024 - - At 31 December 2023 - - |
2024 Number 0 Motor vehicles Total £ £ - - - - - - - - - - - - - - - - - - - - - - - - |
|---|---|
6
Yellowsun
Notes to the Accounts for the year ended 31 December 2024
| 7 Debtors Trade debtors Deferred tax asset Other debtors Amounts due after more than one year included above 9 Creditors: amounts falling due within one year Non-equity preference shares Bank loans and overdrafts Obligations under finance lease and hire purchase contracts Trade creditors Taxation and social security costs Other creditors 10 Creditors: amounts falling due after one year Non-equity preference shares Bank loans Obligations under finance lease and hire purchase contracts Trade creditors Other creditors Amounts owed by group undertakings and undertakings in which the company has a participating interest Amounts owed to group undertakings and undertakings in which the company has a participating interest Amounts owed to group undertakings and undertakings in which the company has a participating interest |
2024 £ - - - - |
|---|---|
| - | |
| - | |
| 2024 £ - - - - - - 175 |
|
| 175 | |
| 2024 £ - - - - - - |
|
| - |
23 Other information
Yellowsun is a private company limited by shares and incorporated in England. Its registered office is:
20 Baxendale
Whetstone London N20 0EG
7
Yellowsun
Detailed profit and loss account for the year ended 31 December 2024
This schedule does not form part of the statutory accounts
| Sales Cost of sales Gross loss Distribution costs Administrative expenses Other operating income Operating loss Profit on the disposal of tangible fixed assets Profit on the disposal of investments Gain on revaluation of investments Income from investments Interest receivable Interest payable Loss before tax |
2024 £ - (209) |
|---|---|
| (209) - (1,365) 1,400 |
|
| (174) - - - - - - |
|
| (174) |
8
Yellowsun
Detailed profit and loss account for the year ended 31 December 2024
This schedule does not form part of the statutory accounts
| Sales Sales Cost of sales Purchases Decrease/increase in stocks Subcontractor costs Direct labour Carriage Discounts allowed Commissions payable Other direct costs Distribution costs Distribution costs Administrative expenses Employee costs: Wages and salaries Directors' salaries Pensions Bonuses Employer's NI Temporary staff and recruitment Staff training and welfare Travel and subsistence Motor expenses Entertaining Premises costs: Rent Rates Service charges Light and heat Cleaning Use of home General administrative expenses: Telephone and internet Postage Stationery and printing Courier services Information and publications Subscriptions Bank charges Insurance |
2024 £ - |
|---|---|
| - | |
| 209 - - - - - - - |
|
| 209 | |
| - | |
| - | |
| - - - - - - - 368 - - |
|
| 368 | |
| - - - - - 156 |
|
| 156 | |
| 96 - 122 - 42 - - - |
9
Yellowsun
Detailed profit and loss account for the year ended 31 December 2024
This schedule does not form part of the statutory accounts
| Equipment expensed Equipment hire Software Repairs and maintenance Depreciation Amortisation of goodwill Bad debts Sundry expenses Legal and professional costs: Audit fees Accountancy fees Solicitors fees Consultancy fees Management fees Advertising and PR Other legal and professional Other operating income Other operating income |
2024 £ 288 - - - - - - - |
|---|---|
| 548 | |
| - 175 - - - 118 - |
|
| 293 | |
| 1,365 | |
| 1,400 | |
| 1,400 |
10
| Yellowsun Corporation tax computation Tax reference Period beginning 1/01/24 Period ending 31/12/24 Accounts period beginning 1/01/24 Accounts period ending 31/12/24 Adjustment of trading profits £ Loss before tax per the accounts (174) Add back disallowable expenses Entertainment - Legal & professional fees - Parking fines - Donations - Depreciation and (profit)/loss on sale of assets - Other - Capital allowances - Add back dividends payable on non-equity shares included in interest payable - Deduct non-trading income Interest receivable - Property income - Loss on revaluation of investments - Exempt dividends/distributions received - Other income not taxable - Other adjustments Finance lease adjustments - Leased cars - Other operating lease adjustments - Adjusted trading loss (174) Taxable profits £ Trading loss (174) Losses utilised - (174) Interest receivable - Rental income - Net chargeable gains - Less: qualifying donations to UK charities - Taxable loss (174) |
Yellowsun Corporation tax computation Tax reference Period beginning 1/01/24 Period ending 31/12/24 Accounts period beginning 1/01/24 Accounts period ending 31/12/24 Adjustment of trading profits £ Loss before tax per the accounts (174) Add back disallowable expenses Entertainment - Legal & professional fees - Parking fines - Donations - Depreciation and (profit)/loss on sale of assets - Other - Capital allowances - Add back dividends payable on non-equity shares included in interest payable - Deduct non-trading income Interest receivable - Property income - Loss on revaluation of investments - Exempt dividends/distributions received - Other income not taxable - Other adjustments Finance lease adjustments - Leased cars - Other operating lease adjustments - Adjusted trading loss (174) Taxable profits £ Trading loss (174) Losses utilised - (174) Interest receivable - Rental income - Net chargeable gains - Less: qualifying donations to UK charities - Taxable loss (174) |
1/01/24 31/12/24 1/01/24 31/12/24 £ (174) - - - - - - - - - - - - - - - - |
|---|---|---|
| (174) | ||
| (174) |
Days in accounting period falling in each tax year
Tax year
Days falling in tax year Basis days
11
| Yellowsun Corporation tax computation 2023 2024 |
91 366 275 366 366 |
|---|---|
| Marginal | rate relief | calculation | |||||
|---|---|---|---|---|---|---|---|
| Ass | Taxable | Augmented | |||||
| Tax year | co's | Fraction Lower Limit | Upper Limit | profit | profit | Relief | |
| 2023 | 0 | 3/200 | 12,431.69 | 62,158.47 | - | (43.26) | - |
| 2024 | 0 | 3/200 | 37,568.31 | 187,841.53 | - | (130.74) | - |
| 50,000.00 | 250,000.00 | - | (174.00) | - |
Corporation tax payable
| Corporation tax payable | ||
|---|---|---|
| Tax year 2023 2024 Corporation tax payable Marginal rate relief Corporation tax payable net of marginal rate relief |
Taxable profit Tax rate Corp Tax - 19% - - 19% - - - - - |
|
| - - |
||
| - |
12
| Yellowsun Capital allowances Tax reference Period beginning Period ending Summary General pool Special rate pool Short term asset pools Total capital allowances General Pool Written down value brought forward Disposal receipts Balancing allowance Balancing charge Expenditure qualifying for writing down allowance Relevant first year expenditure Other expenditure qualifying for first year allowance Expenditure qualifying for annual investment allowance FYA in respect of relevant FYA expenditure Other first year allowances Annual investment allowance Writing down allowance Written down value carried forward Special rate pool Written down value brought forward Disposal receipts Balancing allowance Balancing charge Thermal installation expenditure Integral feature expenditure Expenditure on a car that is not a main rate car Expenditure on cushion gas Expenditure qualifying for annual investment allowance Annual investment allowance Writing down allowance Written down value carried forward Total of short life asset pools Number of single asset pools Written down value brought forward Disposal receipts |
- - - - |
1/01/24 31/12/24 £ - - - |
|---|---|---|
| - | ||
| £ - - - - - |
||
| - - - - - |
||
| - - |
||
| - | ||
| £ - - - - - - - - |
||
| - - - |
||
| - | ||
| - £ - - |
13
| Yellowsun Capital allowances Balancing allowances Balancing charges Expenditure qualifying for written down allowance Relevant first year expenditure Other expenditure qualifying for first year allowance Expenditure qualifying for annual investment allowance FYA in respect of relevant FYA expenditure Other FYA Annual investment allowances Writing down allowances Written down value carried forward |
- - - - |
- - - |
|---|---|---|
| - - - - - |
||
| - |
14