YDH INTERNATIONAL LOGISTICS (UK) LIMITED


Director	YU, Jingwei


Company Secretary	WANG, Xin


Registered Address	The Sati Room
	12 John Princes Street
	London
	W1G 0JR


Registered Number	13852562 (England and Wales)

Statement of Financial Position
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		695,465		153,004
			695,465		153,004
Current assets
Debtors		6,101,544		1,289,150
Cash at bank and on hand		301,111		436,005
		6,402,655		1,725,155
Creditors amounts falling due within one year	4	(6,635,215)		(1,463,311)
Net current assets (liabilities)			(232,560)		261,844
Total assets less current liabilities			462,905		414,848
Creditors amounts falling due after one year	5		(249,094)		(249,094)
Net assets			213,811		165,754
Capital and reserves
Called up share capital			100,100		100,100
Profit and loss account			113,711		65,654
Shareholders' funds			213,811		165,754

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 23 December 2025, and are signed on its behalf by:

YU, Jingwei
Director
Registered Company No. 13852562

YDH INTERNATIONAL LOGISTICS (UK) LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	5
	Fixtures and fittings	10
	Vehicles	10
	Office Equipment	3

2.	Average number of employees


		2024		2023
	Average number of employees during the year	24		21

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 24	132,537	-	21,990	1,600	156,127
Additions	507,001	39,618	-	2,378	548,997
At 31 December 24	639,538	39,618	21,990	3,978	705,124
Depreciation and impairment
At 01 January 24	-	-	2,588	535	3,123
Charge for year	-	6,536	-	-	6,536
At 31 December 24	-	6,536	2,588	535	9,659
Net book value
At 31 December 24	639,538	33,082	19,402	3,443	695,465
At 31 December 23	132,537	-	19,402	1,065	153,004

4.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	5,921,591	1,451,874
Bank borrowings and overdrafts	699,187	-
Taxation and social security	14,437	11,437
Total	6,635,215	1,463,311

5.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	249,094	249,094
Total	249,094	249,094