REGISTERED NUMBER: 08203807 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Yumee Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A S Pulford

REGISTERED OFFICE:

12 Bridge Street

Menai Bridge

Gwynedd

LL59 5DW

REGISTERED NUMBER:

08203807 (England and Wales)

ACCOUNTANTS:

Iona Edwards cyf

Chartered Accountant

19 Denbigh Street

Llanrwst

Conwy

LL26 0LL

FIXED ASSETS

Tangible assets

4

280,000

280,000

CURRENT ASSETS

Stocks

6,000

6,000

Debtors

5

28,524

7,628

Cash at bank and in hand

6,649

17,060

41,173

30,688

CREDITORS

Amounts falling due within one year

6

128,755

106,326

NET CURRENT LIABILITIES

(87,582

)

(75,638

)

TOTAL ASSETS LESS CURRENT LIABILITIES

192,418

204,362

CREDITORS

Amounts falling due after more than one year

7

163,798

191,466

NET ASSETS

28,620

12,896

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

28,610

12,886

SHAREHOLDERS' FUNDS

28,620

12,896

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 18 August 2025 and were signed by:

A S Pulford - Director

1.	STATUTORY INFORMATION

Yumee 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.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 10 (2023 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 January 2024

and 31 December 2024

280,000

61,570

27,692

937

370,199

DEPRECIATION

At 1 January 2024

and 31 December 2024

-

61,570

27,692

937

90,199

NET BOOK VALUE

At 31 December 2024

280,000

-

-

-

280,000

At 31 December 2023

280,000

-

-

-

280,000

Cost or valuation at 31 December 2024 is represented by:

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

Valuation in 2014

-

-

21,000

-

21,000

Cost

280,000

61,570

6,692

937

349,199

280,000

61,570

27,692

937

370,199

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other debtors

28,524

7,628

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

25,949

25,949

Trade creditors

15,524

15,227

Taxation and social security

85,782

63,650

Other creditors

1,500

1,500

128,755

106,326

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

163,798

191,466

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

94,321

121,989

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

£

A S Pulford

Balance outstanding at start of year

4,988

46,592

Amounts advanced

98,946

45,896

Amounts repaid

(87,500

)

(87,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

16,434

4,988