Registration number: 10718482

Yue Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Yue Ltd

Company Information

Director

Mr Timothy Allan

Registered office

Unit A Trafalgar House Juniper Drive London SW18 1GY

Accountants

IA Accountants Chartered Accountants9 Barlings Road Harpenden Herts AL5 2AL

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Yue Ltd
for the Period Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Yue Ltd for the period ended 31 October 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Yue Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Yue Ltd and state those matters that we have agreed to state to the Board of Directors of Yue Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Yue Ltd and its Board of Directors as a body for our work or for this report.

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

We have not been instructed to carry out an audit or a review of the accounts of Yue Ltd. 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 accounts.

......................................

IA Accountants
Chartered Accountants
9 Barlings Road
Harpenden
Herts
AL5 2AL

13 January 2026

Yue Ltd

(Registration number: 10718482)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	2,910	902
Current assets
Stocks		-	2,200
Debtors	6	1,135	4,957
Cash at bank and in hand		2,507	1,096
		3,642	8,253
Creditors: Amounts falling due within one year	7	(4,687)	(8,125)
Net current (liabilities)/assets		(1,045)	128
Total assets less current liabilities		1,865	1,030
Creditors: Amounts falling due after more than one year	7	(610,433)	(545,357)
Net liabilities		(608,568)	(544,327)
Capital and reserves
Called up share capital	8	1	1
Retained earnings		(608,569)	(544,328)
Shareholders' deficit		(608,568)	(544,327)

For the financial period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 January 2026
 

......................................... Mr Timothy Allan Director

Yue Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Unit A Trafalgar House
Juniper Drive
London
SW18 1GY
England

These financial statements were authorised for issue by the director on 13 January 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Yue Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

Asset class	Depreciation method and rate
Plant and Machinery	5 years straight line
Furniture, Fittings and Equipment	5 years straight line
Leasehold Improvements	5 years straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Trademarks and IP	5 years straight line
Website	5 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Yue Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 10 (2024 - 11).

Yue Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 May 2024	24,587	24,587
At 31 October 2025	24,587	24,587
Amortisation
At 1 May 2024	24,587	24,587
At 31 October 2025	24,587	24,587
Carrying amount
At 31 October 2025	-	-

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Total £
Cost or valuation
At 1 May 2024	90,913	89,534	180,447
Additions	-	3,834	3,834
At 31 October 2025	90,913	93,368	184,281
Depreciation
At 1 May 2024	90,736	88,809	179,545
Charge for the period	177	1,649	1,826
At 31 October 2025	90,913	90,458	181,371
Carrying amount
At 31 October 2025	-	2,910	2,910
At 30 April 2024	177	725	902

6

Debtors

Current	2025 £	2024 £
Trade debtors	-	2,789
Other debtors	1,135	2,168
	1,135	4,957

Yue Ltd

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	1,992	4,835
Accruals and deferred income	1,200	900
Other creditors	1,495	2,390
	4,687	8,125

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	610,433	545,357

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	610,433	545,357