YERA LTD - Accounts

YERA LTD
Contents Page
For the year ended 30 April 2025

Company information	1
Director's report	2
Accountants' report	3
Statement of financial position	4
Statement of changes in equity	5
Notes to the financial statements	6

YERA LTD
Company Information
For the year ended 30 April 2025

Director	OPEYEMI OLUWASEYI OGUNTODU
Registered Number	11922872
Registered Office	3 Chapel Street Congleton CW12 4AB
Accountants	VICTOR CHANCE LIMITED ( Chartered Certified Accountants) 1 Blueberry Avenue Manchester M40 0GE
Bankers	NATWEST BANK Cheetham Hill 64 Bury Old Road Manchester M8 5NW

1

YERA LTD
Director's Report
For the year ended 30 April 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 30 April 2025.

Principal activities

Principal activity of the company during the financial year was of Network and Telecommunications Services

Director

The director who served the company throughout the year was as follows:

OPEYEMI OLUWASEYI OGUNTODU

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
OPEYEMI OLUWASEYI OGUNTODU
Director

Date approved: 14 January 2026

2

YERA LTD Accountants' Report For the year ended 30 April 2025
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of YERA LTD for the year ended 30 April 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html. This report is made solely to the member of YERA 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 YERA LTD and state those matters that we have agreed to state to the Board ofs of YERA LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than YERA LTD and its members as a body for our work or for this report. It is your duty to ensure that YERA 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 Profit of YERA LTD. You consider that YERA LTD 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 accounts of YERA 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. .................................................... VICTOR CHANCE LIMITED ( Chartered Certified Accountants) 1 Blueberry Avenue Manchester M40 0GE 14 January 2026 3

YERA LTD
Accountants' Report
For the year ended 30 April 2025

In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of YERA LTD for the year ended 30 April 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the member of YERA 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 YERA LTD and state those matters that we have agreed to state to the Board ofs of YERA LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than YERA LTD and its members as a body for our work or for this report.

It is your duty to ensure that YERA 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 Profit of YERA LTD. You consider that YERA LTD 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 accounts of YERA 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.

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

VICTOR CHANCE LIMITED
( Chartered Certified Accountants)
1 Blueberry Avenue
Manchester
M40 0GE
14 January 2026

3

Registered Number: 11922872 YERA LTD
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	21,228	25,887
		21,228	25,887
Current assets
Cash at bank and in hand		43,532	10,908
Creditors: amount falling due within one year	4	(18,213)	(1,517)
Net current assets		25,319	9,391

Total assets less current liabilities		46,547	35,278
Creditors: amount falling due after more than one year	5	(17,918)	(27,988)
Net assets		28,629	7,290

Capital and reserves
Called up share capital	6	1	1
Profit and loss account		28,628	7,289
Shareholders' funds		28,629	7,290

For the year ended 30 April 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 year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 14 January 2026 and were signed by:

-------------------------------
OPEYEMI OLUWASEYI OGUNTODU
Director

4

YERA LTD
Statement of Changes in Equity
For the year ended 30 April 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 May 2023	1	5,728	5,729
Profit for the year		1,561	1,561
Total comprehensive income for the year	-	1,561	1,561
Total investments by and distributions to owners	-	-	-
At 30 April 2024	1	7,289	7,290
At 01 May 2024	1	7,290	7,291
Profit for the year		61,338	61,338
Total comprehensive income for the year	-	61,338	61,338
Dividends		(40,000)	(40,000)
Total investments by and distributions to owners	-	(40,000)	(40,000)
At 30 April 2025	1	28,628	28,629

5

YERA LTD
Notes to the Financial Statements
For the year ended 30 April 2025

General Information

YERA LTD is a private limited company, registered in England & Wales, registration number 11922872, registration address 3 Chapel Street, Congleton , CW12 4AB

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

Taxation

The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Dividends

The board approved a total sum of £40,000 dividend in the year. This has been paid to the shareholders.

Tangible fixed assets

Tangible fixed assets are depreciated at the rate of 18% on the reducing balance basis.

Motor Vehicles	18% Reducing Balance
Fixtures and Fittings	18% Reducing Balance
Computer Equipment	18% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 May 2024	10,000	7,500	21,000	38,500
Additions	-	-	-	-
Disposals	-	-	-	-
At 30 April 2025	10,000	7,500	21,000	38,500
Depreciation
At 01 May 2024	3,276	2,457	6,880	12,613
Charge for year	1,210	908	2,541	4,659
On disposals	-	-	-	-
At 30 April 2025	4,486	3,365	9,421	17,272
Net book values
Closing balance as at 30 April 2025	5,514	4,135	11,579	21,228
Opening balance as at 01 May 2024	6,724	5,043	14,120	25,887

4.

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	17,013	366
Accrued Expenses	1,200	1,150
Other Creditors	0	1
	18,213	1,517

5.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	17,918		27,988
	17,918		27,988

6.

Share Capital

Authorised
1 Class A share of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

6

Registered Number: 11922872
England and Wales
YERA LTD

Unaudited Financial Statements

Period of accounts Start date: 01 May 2024 End date: 30 April 2025