YIELDERS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09757611

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		506,300		506,300
Tangible Assets	5		42		71

			506,342		506,371
CURRENT ASSETS
Debtors	6	218,120		218,120
Cash at bank and in hand		1,767		5,132

		219,887		223,252
Creditors: Amounts Falling Due Within One Year	7	(342,590 )		(238,509 )

NET CURRENT ASSETS (LIABILITIES)			(122,703 )		(15,257 )

TOTAL ASSETS LESS CURRENT LIABILITIES			383,639		491,114

NET ASSETS			383,639		491,114

CAPITAL AND RESERVES
Called up share capital	8		72,715		72,715
Share premium account			1,687,057		1,687,057
Profit and Loss Account			(1,376,133 )		(1,268,658 )

SHAREHOLDERS' FUNDS			383,639		491,114

Page 1

Page 2

YIELDERS LIMITED

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Abid Karim

Director

16th December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

YIELDERS LIMITED Registered number 09757611 is a limited by shares company incorporated in England & Wales. The Registered Office is The Old Police Station, 82 High Street, Golborne, Warrington, WA3 3DA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Reducing balance
Computer Equipment	33% Straight line

2.4. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2023: 6)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 January 2024	506,300

As at 31 December 2024	506,300

Net Book Value
As at 31 December 2024	506,300

As at 1 January 2024	506,300

Capital software development costs represent consideration for internally developed digital systems. The Directors consider non-amortisation of the intangible asset on the basis that the asset has a useful economic life of more than 20 years and support this by annual impairment reviews to ensure the carrying amount of the intangible asset in the balance sheet is not higher than the recoverable amount.

Page 3

Page 4

YIELDERS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	300	8,894	9,194

As at 31 December 2024	300	8,894	9,194

Depreciation
As at 1 January 2024	244	8,879	9,123
Provided during the period	14	15	29

As at 31 December 2024	258	8,894	9,152

Net Book Value
As at 31 December 2024	42	-	42

As at 1 January 2024	56	15	71

6. Debtors

	2024	2023
	£	£
Due within one year
Debtors	183,774	183,774
Sundry debtors	418	418
Interco debtors	100	100
Called up share capital not paid	33,828	33,828

	218,120	218,120

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Other taxes and social security	-	2,479
Net wages	2,329	9,576
Other creditors	274	506
Khan Consulting Ltd	70,000	70,000
Z and A Consulting Limited	26,200	26,200
K K Capital Investments Ltd	243,500	129,500
Third party creditors	3	3
Eurindia Advisors Limited	1	1
Accruals and deferred income	283	244

	342,590	238,509

9. Related Party Transactions

K K Capital Investments Ltd

Included with the creditors due is £243,500 (2023: £129,000) advance to Yielders Limited by K K Capital Investments Ltd, registered in England and Wales, company number 09778878. The loan is interest free and there are no specified terms of repayment.

Z and A Consulting Ltd

Included with the creditors due is £26,200 (2023: £26,200) advance to Yielders Limited by Z and A Consulting Ltd, registered in England and Wales, company number 09052872. The loan is interest free and there are no specified terms of repayment.

...CONTINUED

Page 4

Page 5

YIELDERS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

SPVY

Included with the debtors due is £184,292 (2023: £184,292) owed to Yielders Limited by SPVY companies, registered in England and Wales. The loans are interest free and there are no specified terms of repayment.

Page 5