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REGISTERED NUMBER: 14972428 (England and Wales)















Financial Statements for the Year Ended 30 June 2025

for

J Yau Consultancy Limited

J Yau Consultancy Limited (Registered number: 14972428)






Contents of the Financial Statements
for the Year Ended 30 June 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


J Yau Consultancy Limited

Company Information
for the Year Ended 30 June 2025







DIRECTORS: J Yau
P Ananiev





REGISTERED OFFICE: 98 Cecil Road
South Wimbledon
London
SW19 1JP





REGISTERED NUMBER: 14972428 (England and Wales)





ACCOUNTANTS: Millward, May & Co
The Overhangs
55a Peach Street
Wokingham
Berkshire
RG40 1XP

J Yau Consultancy Limited (Registered number: 14972428)

Statement of Financial Position
30 June 2025

30.6.25 30.6.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 651

CURRENT ASSETS
Debtors 5 70 13,929
Cash at bank 11,295 22,807
11,365 36,736
CREDITORS
Amounts falling due within one year 6 9,168 15,241
NET CURRENT ASSETS 2,197 21,495
TOTAL ASSETS LESS CURRENT LIABILITIES 2,197 22,146

PROVISIONS FOR LIABILITIES - 124
NET ASSETS 2,197 22,022

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 2,196 22,021
SHAREHOLDERS' FUNDS 2,197 22,022

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 11 August 2025 and were signed on its behalf by:





J Yau - Director


J Yau Consultancy Limited (Registered number: 14972428)

Notes to the Financial Statements
for the Year Ended 30 June 2025

1. STATUTORY INFORMATION

J Yau Consultancy 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.

Computer equipment - 3 year straight line

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

J Yau Consultancy Limited (Registered number: 14972428)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 July 2024 853
Additions 151
Disposals (1,004 )
At 30 June 2025 -
DEPRECIATION
At 1 July 2024 202
Charge for year 310
Eliminated on disposal (512 )
At 30 June 2025 -
NET BOOK VALUE
At 30 June 2025 -
At 30 June 2024 651

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Trade debtors - 13,920
Other debtors 70 9
70 13,929

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Taxation and social security 9,168 14,437
Other creditors - 804
9,168 15,241

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.25 30.6.24
value: £    £   
1 Ordinary 1 1 1

8. RELATED PARTY DISCLOSURES

During the period the director maintained a loan account with the company. At the period end the director owed the company £70 (2024- the company owed the director £4).