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COMPANY REGISTRATION NUMBER: 15434724

YOO RE2 Limited

Filleted Unaudited Accounts

31 March 2025

YOO RE2 Limited

Statement of Financial Position

31 March 2025

| 31 Mar 25
Note | £

Current assets

Stocks | 1,933,027
Debtors | 4 | 12,616
Cash at bank and in hand | 45,853
| ------------
| 1,991,496

Creditors: amounts falling due within one year | 5 | ( 999,451)
| ------------
Net current assets | 992,045
| ---------
Total assets less current liabilities | 992,045

Creditors: amounts falling due after more than one year | 6 | ( 1,110,000)
| ------------
Net liabilities | ( 117,955)
| ------------

Capital and reserves

Called up share capital | 100
Profit and loss account | ( 118,055)
| ---------
Shareholders deficit | ( 117,955)
| ---------

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .

YOO RE2 Limited

Statement of Financial Position (continued)

31 March 2025
These accounts were approved by the board of directors and authorised for issue on 30 October 2025 , and are signed on behalf of the board by:

Mr Hitchcox
Director

Company registration number: 15434724

YOO RE2 Limited

Notes to the Accounts

Period from 23 January 2024 to 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Bentick Street, London, W1U2FA, England.
2. Statement of compliance
These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. These accounts cover the period from incorporation to 31 March 2025.
Going concern
The company is considered a going concern by the directors on the basis that the company has the support of Yoo Capital Ltd, a company related by common ownership.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Debtors

| 31 Mar 25
| £
Other debtors | 12,616
| --------

5. Creditors: amounts falling due within one year

| 31 Mar 25
| £
Trade creditors | 13,459
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 982,955
Other creditors | 3,037
| ---------
| 999,451
| ---------

6. Creditors: amounts falling due after more than one year

| 31 Mar 25
| £
Bank loans and overdrafts | 1,110,000
| ------------

The bank loan is secured on the company stock assets, which is further secured by personal guarantee from the ultimate share holder and against certain cash deposits held by the company.
7. Related party transactions
During the year the company paid interest totalling £723 to Yoo Capital, a company related by virtue of common ownership, for expenses paid on behalf of Yoo Re2 Ltd, the interest is still outstanding at the year end.