UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

YUMCARS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

N Briton

Ms K Turner

REGISTERED OFFICE:

Unit 3 Low Common Road

Dinnington

Sheffield

South Yorkshire

S25 2RJ

REGISTERED NUMBER:

11254773 (England and Wales)

ACCOUNTANTS:

Hewitt Card Limited

Chartered Certified Accountants

70-72 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BN

FIXED ASSETS

Intangible assets

4

7,889

5,902

Tangible assets

5

224,352

173,325

232,241

179,227

CURRENT ASSETS

Stocks

271,000

151,000

Debtors

6

30,805

30,875

Cash at bank and in hand

15,751

8,734

317,556

190,609

CREDITORS

Amounts falling due within one year

7

685,102

526,844

NET CURRENT LIABILITIES

(367,546

)

(336,235

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(135,305

)

(157,008

)

CREDITORS

Amounts falling due after more than one year

8

120,233

37,043

NET LIABILITIES

(255,538

)

(194,051

)

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

(613

)

-

Retained earnings

(255,025

)

(194,151

)

(255,538

)

(194,051

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

N Briton - Director

1.	STATUTORY INFORMATION

Yumcars Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

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

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

5,902

-

5,902

Additions

-

2,600

2,600

Revaluations

-

(613

)

(613

)

At 31 March 2025

5,902

1,987

7,889

NET BOOK VALUE

At 31 March 2025

5,902

1,987

7,889

At 31 March 2024

5,902

-

5,902

Cost or valuation at 31 March 2025 is represented by:

Other

intangible

Goodwill

assets

Totals

£

£

£

Valuation in 2025

-

(613

)

(613

)

Cost

5,902

2,600

8,502

5,902

1,987

7,889

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

279,399

Additions

100,749

Disposals

(916

)

At 31 March 2025

379,232

DEPRECIATION

At 1 April 2024

106,074

Charge for year

49,099

Eliminated on disposal

(293

)

At 31 March 2025

154,880

NET BOOK VALUE

At 31 March 2025

224,352

At 31 March 2024

173,325

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,062

-

Other debtors

17,347

11,250

Prepayments

12,396

19,625

30,805

30,875

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

17,652

Other loans

62,849

8,944

Hire purchase contracts

20,456

17,950

Trade creditors

39,668

45,804

Social security and other taxes

6,704

5,395

VAT

4,767

3,677

Other creditors

65,234

15,535

Directors' current accounts

457,478

408,273

Deferred income

24,240

-

Accrued expenses

3,706

3,614

685,102

526,844

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other loans - 1-2 years

8,692

750

Other loans - 2-5 years

-

125

Hire purchase contracts

111,541

36,168

120,233

37,043

9.

RESERVES

Revaluation

reserve

£

Fair value adjustment

(613

)

At 31 March 2025

(613

)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Yumcars Limited for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Yumcars Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Yumcars Limited and state those matters that we have agreed to state to the Board of Directors of Yumcars Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Yumcars Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Yumcars Limited. You consider that Yumcars Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Yumcars Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hewitt Card Limited

Chartered Certified Accountants

70-72 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BN

16 December 2025