Yoo Energy Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07257224

Yoo Energy Limited

Filleted Unaudited Accounts

31 March 2025

Yoo Energy Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Current assets

Debtors	4	2,290	5,695
Investments	5	24,822	23,428
Cash at bank and in hand		8,152	11,816
		--------	--------
		35,264	40,939

Creditors: amounts falling due within one year	6	( 90,899)	( 94,947)
		--------	--------
Net current liabilities		( 55,635)	( 54,008)
		--------	--------
Total assets less current liabilities		( 55,635)	( 54,008)
		--------	--------
Net liabilities		( 55,635)	( 54,008)
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 55,735)	( 54,108)
	--------	--------
Shareholders deficit	( 55,635)	( 54,008)
	--------	--------

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 income and retained earnings has not been delivered.

For the year 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 year 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 .

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:

J Hitchcox

Director

Company registration number: 07257224

Yoo Energy Limited

Notes to the Accounts

Year ended 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 Bentinck Street, London, W1U 2FA.

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.

Going concern

In the Directors opinion based on current budgets, positive cash balances and its working capital requirements, the company has sufficient funds to meet its liabilities for at least twelve months from approval of these accounts. The company will also continue to rely on on-going support from its ultimate controlling party.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

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. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

4. Debtors

	2025	2024
	£	£
Other debtors	2,290	5,695
	-------	-------

5. Investments

	2025	2024
	£	£
Investments in group undertakings	24,822	23,428
	--------	--------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	90,899	94,947
	--------	--------

7. Related party transactions

At 31 March 2025, a balance of £89,743 was owed to Yoo Capital Limited (2024: £93,813), a company related by virtue of common ownership. Transactions and balances with wholly owned subsidiary undertakings are not further detailed under the provisions of FRS 102 Section 1A.