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# YOCAU LIMITED

## Company Registration Number:
12106059 (England and Wales)

## Unaudited statutory accounts for the year ended 31 October 2023

## Period of accounts

## Start date: 1 November 2022

## End date: 31 October 2023

# YOCAU LIMITED

## Contents of the Financial Statements

for the Period Ended 31 October 2023

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# YOCAU LIMITED

Directors' report period ended 31 October 2023

The directors present their report with the financial statements of the company for the period ended 31 October 2023

Principal activities of the company

Public House

Directors

The directors shown below have held office during the whole of the period from
1 November 2022 to 31 October 2023

Clare Joyce
Francis Joyce

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
1 December 2025

And signed on behalf of the board by:
Name: Clare Joyce
Status: Director

# YOCAU LIMITED

## Profit And Loss Account

for the Period Ended 31 October 2023

| 2023 | 2022
--- | --- | ---
| £ | £
Turnover: | 375,365 | 357,183
Cost of sales: | ( 169,642 ) | ( 326,615 )
Gross profit(or loss): | 205,723 | 30,568
Administrative expenses: | ( 262,095 ) | ( 109,699 )
Other operating income: |  | 6,703
Operating profit(or loss): | (56,372) | (72,428)
Interest payable and similar charges: |  | ( 552 )
Profit(or loss) before tax: | (56,372) | (72,980)
Tax: | ( 75,758 ) | ( 56,493 )
Profit(or loss) for the financial year: | (132,130) | (129,473)

# YOCAU LIMITED

## Balance sheet

As at 31 October 2023

| Notes | 2023 | 2022
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 100 | 100
Fixed assets
Tangible assets: | 3 | 513 | 513
Total fixed assets: |  | 513 | 513
Current assets
Stocks: | 4 | 5,300 | 4,713
Debtors: | 5 | 97,999 | 71,135
Cash at bank and in hand: |  | 503 | 500
Total current assets: |  | 103,802 | 76,348
Creditors: amounts falling due within one year: | 6 | ( 97,999 ) | ( 179,467 )
Net current assets (liabilities): |  | 5,803 | (103,119)
Total assets less current liabilities: |  | 6,416 | ( 102,506)
Creditors: amounts falling due after more than one year: | 7 | ( 129,732 ) | ( 26,767 )
Total net assets (liabilities): |  | (123,316) | (129,273)
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | (123,416 ) | (129,373 )
Total Shareholders' funds: |  | ( 123,316 ) | (129,273)

The notes form part of these financial statements

# YOCAU LIMITED

## Balance sheet statements

For the year ending 31 October 2023 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.

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

This report was approved by the board of directors on 1 December 2025
and signed on behalf of the board by:

Name: Clare Joyce
Status: Director

The notes form part of these financial statements

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2023

- ## 1. Accounting policies

  Basis of measurement and preparation

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

  Turnover policy

  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 policy

  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 33% straight line

  Valuation information and policy

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

  Other accounting policies

  Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2023

- ## 2. Employees

  | 2023 | 2022
  --- | --- | ---
  Average number of employees during the period | 8 | 12

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2023

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 November 2022 |  |  |  | 513 |  | 513
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 October 2023 |  |  |  | 513 |  | 513
Depreciation |  |  |  |  |  |
At 1 November 2022 |  |  |  |  |  |
Charge for year |  |  |  |  |  |
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 October 2023 |  |  |  |  |  |
Net book value |  |  |  |  |  |
At 31 October 2023 |  |  |  | 513 |  | 513
At 31 October 2022 |  |  |  | 513 |  | 513

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2023

## 4. Stocks

| 2023 | 2022
--- | --- | ---
| £ | £
Stocks | 5,300 | 4,713
Total | 5,300 | 4,713

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2023

## 5. Debtors

| 2023 | 2022
--- | --- | ---
| £ | £
Trade debtors | 97,999 | 71,135
Total | 97,999 | 71,135

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2023

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

| 2023 | 2022
--- | --- | ---
| £ | £
Other creditors | 97,999 | 179,467
Total | 97,999 | 179,467

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2023

## 7. Creditors: amounts falling due after more than one year note

| 2023 | 2022
--- | --- | ---
| £ | £
Bank loans and overdrafts | 129,732 | 26,767
Total | 129,732 | 26,767

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2023

## 8. Financial Commitments

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.