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