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# YOUMEI FOOD LTD

## Company Registration Number:
10645947 (England and Wales)

## Unaudited abridged accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 01 April 2024

## End date: 31 March 2025

# YOUMEI FOOD LTD

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet |
Notes |

# YOUMEI FOOD LTD

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Fixed assets
Tangible assets: | 3 | 159,963 | 165,963
Total fixed assets: |  | 159,963 | 165,963
Current assets
Stocks: |  | 4,125 | 4,380
Debtors: | 4 | 13,291 | 13,585
Cash at bank and in hand: |  | 164,935 | 222,743
Total current assets: |  | 182,351 | 240,708
Creditors: amounts falling due within one year: | 5 | (34,089) | (54,723)
Net current assets (liabilities): |  | 148,262 | 185,985
Total assets less current liabilities: |  | 308,225 | 351,948
Provision for liabilities: |  | (9,560) | (11,060)
Total net assets (liabilities): |  | 298,665 | 340,888
Capital and reserves
Called up share capital: |  | 10 | 10
Profit and loss account: |  | 298,655 | 340,878
Shareholders funds: |  | 298,665 | 340,888

The notes form part of these financial statements

# YOUMEI FOOD LTD

## Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 September 2025
and signed on behalf of the board by:

Name: Mr T Sun
Status: Director

The notes form part of these financial statements

# YOUMEI FOOD LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes, The following criteria must also be met before revenue is recognised: Sale of goods Revenue from sale of goods is recognised when all of the following conditions are satisfied: - the Company has transferred the significant risks and rewards of the ownership to the buyer; - the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; - the amount of revenue can be measured reliably; - it is probable that the Company will receive the consideration due under the transaction; and - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

## Tangible fixed assets and depreciation policy

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 the management. The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when the cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit and loss during the period in which they are incurred. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis: Freehold property - N/A Plant & machinery - 15% reducing balance Motor van - 25% reducing balance Fixtures & fittings - 15% reducing balance

## Other accounting policies

Pensions Defined contribution pension plan 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 contribution are recognised as an expense in profit and loss when they fall due. Amount not paid are shown as accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Current and deferred taxation The tax expense for the year comprises current and deferred tax. Tax is recognised in profit and loss except that charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantially enacted by the balance date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that originated but not reversed by the balance sheet date, except that; - the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxation profit; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the furfure tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantially enacted by the balance sheet date. Provision for liabilities Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation. Increases in provisions are generally charged as an expense in profit or loss.

# YOUMEI FOOD LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 8 | 9

# YOUMEI FOOD LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 April 2024 | 190,958
Additions | 2,402
At 31 March 2025 | 193,360
Depreciation |
At 01 April 2024 | 24,995
Charge for year | 8,402
At 31 March 2025 | 33,397
Net book value |
At 31 March 2025 | 159,963
At 31 March 2024 | 165,963

# YOUMEI FOOD LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Debtors due after more than one year: | 0 | 0

# YOUMEI FOOD LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 5. Creditors: amounts falling due within one year note

Trade creditors - £7,168 (2024 - £2,803) Corporation tax - £nil (2024 - £13,135) Other taxation and social security - £18,710 (2024 - £29,247) Other creditors - £1,705 (2024 - £3,498) Accruals and deferred income - £6,506 (2024 - £6,040) Totals - £34,089 (2024 - £54,723)

# YOUMEI FOOD LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 6. Changes in presentation and prior period adjustments

The change in the previously reported profit and equity is due to the recognition of deferred assets and liabilities in the financial statements under FRS 102.