REGISTERED NUMBER: 10533580 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

YUVILITE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

V Rana

Y Rana

REGISTERED OFFICE:

220-222

West Hendon Broadway

London

NW9 7EE

REGISTERED NUMBER:

10533580 (England and Wales)

ACCOUNTANTS:

Macalvins Limited

Chartered Accountants

7 St John's Road

Harrow

Middlesex

HA1 2EY

FIXED ASSETS

Intangible assets

4

30,000

45,000

Tangible assets

5

559,849

562,781

Investment property

6

1,094,100

1,094,100

1,683,949

1,701,881

CURRENT ASSETS

Inventories

7

25,000

60,500

Debtors

8

1,004

37,041

Cash at bank and in hand

25,715

21,263

51,719

118,804

CREDITORS

Amounts falling due within one year

9

661,955

764,886

NET CURRENT LIABILITIES

(610,236

)

(646,082

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,073,713

1,055,799

CREDITORS

Amounts falling due after more than one year

10

(39,265

)

(46,939

)

PROVISIONS FOR LIABILITIES

(161,363

)

(161,363

)

NET ASSETS

873,085

847,497

CAPITAL AND RESERVES

Called up share capital

100

100

Undistributable reserve

11

671,463

671,463

Retained earnings

201,522

175,934

SHAREHOLDERS' FUNDS

873,085

847,497

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

V Rana - Director

1.	STATUTORY INFORMATION

Yuvilite 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going Concern

The financial statements have been prepared on a going concern basis not withstanding the company's net current liabilities position as at the year end. The directors of the company and the connected companies have provided with an undertaking that they will continue to support financially for the foreseeable future and that they will not seek repayment of the amounts currently owing to them in the twelve months from the date of signing the financial statements.

Turnover

Revenue 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 2017, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Fixtures and fittings

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

33% on cost

Freehold property is shown at most recent valuation.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Inventories 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 Profit and loss account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

150,000

AMORTISATION

At 1 April 2024

105,000

Charge for year

15,000

At 31 March 2025

120,000

NET BOOK VALUE

At 31 March 2025

30,000

At 31 March 2024

45,000

5.	TANGIBLE ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

550,000

3,387

13,375

4,138

570,900

Additions

-

-

-

588

588

At 31 March 2025

550,000

3,387

13,375

4,726

571,488

DEPRECIATION

At 1 April 2024

-

639

4,807

2,673

8,119

Charge for year

-

687

2,142

691

3,520

At 31 March 2025

-

1,326

6,949

3,364

11,639

NET BOOK VALUE

At 31 March 2025

550,000

2,061

6,426

1,362

559,849

At 31 March 2024

550,000

2,748

8,568

1,465

562,781

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,094,100

NET BOOK VALUE

At 31 March 2025

1,094,100

At 31 March 2024

1,094,100

The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 March 2025 by the directors. The open market value of the investment properties is not significantly different to the value as stated above.

Fair value at 31 March 2025 is represented by:

£

Valuation in 2019

780,726

Valuation in 2024

52,100

Cost

261,274

1,094,100

In the opinion of the directors, the open market value of the investment properties at 31 March 2025 is as stated above.

7.	INVENTORIES

2025

2024

£

£

Finished goods

25,000

60,500

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

811

27,140

Other debtors

193

9,901

1,004

37,041

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,088

15,646

Trade creditors

15,900

23,560

Amounts owed to connected companies

109,471

147,045

Taxation and social security

14,187

26,304

Other creditors

509,309

552,331

661,955

764,886

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

39,265

46,939

11.

RESERVES

Undistributable

reserve

£

At 1 April 2024

and 31 March 2025

671,463

12.	RELATED PARTY DISCLOSURES

Included within creditors as at the year end is £504,224 (2024: £509,099) an amount owed to the directors of the company. The amount is unsecured and there are no specific terms of the repayment of this loan.

As at year end, the company owed an amount of £109,471 (2024: £147,045) to Rana Partnership LLP a limited liability partnership where the directors are also the members.The amount is unsecured and there are no specific terms of the repayment of this loan.