Companies House 13930835 2025-02-28 2025-02-28 2024-02-29 false iso4217:GBP xbrli:pure 13930835 2023-03-01 2024-02-28 13930835 2025-02-28 13930835 2024-02-29 2025-02-28 13930835 2024-02-28 13930835 curr:PoundSterling 2024-02-29 2025-02-28 13930835 uk-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 13930835 uk-bus:FRS102 2024-02-29 2025-02-28 13930835 uk-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 13930835 uk-bus:FullAccounts 2024-02-29 2025-02-28 13930835 uk-bus:RegisteredOffice 2024-02-29 2025-02-28 13930835 uk-bus:Director1 2024-02-29 2025-02-28 13930835 uk-bus:Director2 2024-02-29 2025-02-28 13930835 uk-bus:Director3 2024-02-29 2025-02-28 13930835 uk-bus:Director4 2024-02-29 2025-02-28 13930835 uk-bus:Director5 2024-02-29 2025-02-28 13930835 uk-bus:Director6 2024-02-29 2025-02-28 13930835 uk-bus:Director7 2024-02-29 2025-02-28 13930835 uk-bus:Director8 2024-02-29 2025-02-28 13930835 uk-bus:Director9 2024-02-29 2025-02-28 13930835 uk-bus:Director10 2024-02-29 2025-02-28 13930835 uk-bus:Director11 2024-02-29 2025-02-28 13930835 uk-bus:Director12 2024-02-29 2025-02-28 13930835 uk-bus:Director13 2024-02-29 2025-02-28 13930835 uk-bus:Director14 2024-02-29 2025-02-28 13930835 uk-bus:Director15 2024-02-29 2025-02-28 13930835 uk-bus:Director16 2024-02-29 2025-02-28 13930835 uk-bus:Director17 2024-02-29 2025-02-28 13930835 uk-bus:Director18 2024-02-29 2025-02-28 13930835 uk-bus:Director19 2024-02-29 2025-02-28 13930835 uk-bus:Director20 2024-02-29 2025-02-28 13930835 uk-bus:Director21 2024-02-29 2025-02-28 13930835 uk-bus:CompanySecretary1 2024-02-29 2025-02-28 13930835 core:AfterOneYear 2025-02-28 13930835 core:AfterOneYear 2024-02-28 13930835 core:WithinOneYear 2025-02-28 13930835 core:WithinOneYear 2024-02-28 13930835 core:WithinOneYear 2024-02-29 2025-02-28 13930835 core:AfterOneYear 2025-02-28 13930835 core:AfterOneYear 2024-02-28 13930835 core:AfterOneYear 2024-02-29 2025-02-28 13930835 core:ShareCapital 2025-02-28 13930835 core:ShareCapital 2024-02-28 13930835 core:SharePremium 2025-02-28 13930835 core:SharePremium 2024-02-28 13930835 core:OtherReservesSubtotal 2025-02-28 13930835 core:OtherReservesSubtotal 2024-02-28 13930835 core:RevaluationReserve 2025-02-28 13930835 core:RevaluationReserve 2024-02-28 13930835 core:RetainedEarningsAccumulatedLosses 2025-02-28 13930835 core:RetainedEarningsAccumulatedLosses 2024-02-28 13930835 1 2024-02-29 2025-02-28 13930835 2 2024-02-29 2025-02-28 13930835 3 2024-02-29 2025-02-28 13930835 core:LandBuildings 2024-02-29 2025-02-28 13930835 core:LandBuildings 2025-02-28 13930835 core:LandBuildings 2023-03-01 2024-02-28 13930835 core:LandBuildings 2024-02-28 13930835 core:PlantMachinery 2024-02-29 2025-02-28 13930835 core:PlantMachinery 2025-02-28 13930835 core:PlantMachinery 2023-03-01 2024-02-28 13930835 core:PlantMachinery 2024-02-28 13930835 core:FurnitureFittingsToolsEquipment 2024-02-29 2025-02-28 13930835 core:FurnitureFittingsToolsEquipment 2025-02-28 13930835 core:FurnitureFittingsToolsEquipment 2023-03-01 2024-02-28 13930835 core:FurnitureFittingsToolsEquipment 2024-02-28 13930835 core:OfficeEquipment 2024-02-29 2025-02-28 13930835 core:OfficeEquipment 2025-02-28 13930835 core:OfficeEquipment 2023-03-01 2024-02-28 13930835 core:OfficeEquipment 2024-02-28 13930835 core:Vehicles 2024-02-29 2025-02-28 13930835 core:Vehicles 2025-02-28 13930835 core:Vehicles 2023-03-01 2024-02-28 13930835 core:Vehicles 2024-02-28 13930835 core:NetGoodwill 2024-02-29 2025-02-28 13930835 core:NetGoodwill 2025-02-28 13930835 core:NetGoodwill 2023-03-01 2024-02-28 13930835 core:NetGoodwill 2024-02-28 13930835 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 2025-02-28 13930835 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 13930835 core:IntangibleAssetsOtherThanGoodwill 2023-03-01 2024-02-28 13930835 core:IntangibleAssetsOtherThanGoodwill 2024-02-28

# YELAI LTD

## Company Registration Number:
13930835 (England and Wales)

## Unaudited statutory accounts for the year ended 28 February 2025

## Period of accounts

## Start date: 29 February 2024

## End date: 28 February 2025

# YELAI LTD

## Contents of the Financial Statements

for the Period Ended 28 February 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# YELAI LTD

Directors' report period ended 28 February 2025

The directors present their report with the financial statements of the company for the period ended 28 February 2025

Principal activities of the company

Business development and Capital investment

Directors

The director shown below has held office during the whole of the period from
29 February 2024 to 28 February 2025

Franklin Jayaraj

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
30 November 2025

And signed on behalf of the board by:
Name: Franklin Jayaraj
Status: Director

# YELAI LTD

## Profit And Loss Account

for the Period Ended 28 February 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 44,000 | 28,500
Cost of sales: | ( 34,800 ) | ( 23,750 )
Gross profit(or loss): | 9,200 | 4,750
Distribution costs: | ( 3,430 ) | ( 1,900 )
Administrative expenses: | ( 3,875 ) | ( 1,700 )
Other operating income: | 0 |
Operating profit(or loss): | 1,895 | 1,150
Interest receivable and similar income: | 0 | 0
Interest payable and similar charges: | ( 750 ) | ( 300 )
Profit(or loss) before tax: | 1,145 | 850
Profit(or loss) for the financial year: | 1,145 | 850

# YELAI LTD

## Balance sheet

As at 28 February 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 18,000 | 8,500
Fixed assets
Intangible assets: | 3 | 1,100 | 700
Tangible assets: | 4 | 3,200 | 1,400
Investments: | 5 | 4,000 | 2,000
Total fixed assets: |  | 8,300 | 4,100
Current assets
Stocks: | 6 | 10,500 | 4,600
Debtors: | 7 | 2,000 | 1,000
Cash at bank and in hand: |  | 1,400 | 500
Investments: | 8 | 2,000 | 1,000
Total current assets: |  | 15,900 | 7,100
Prepayments and accrued income: |  | 450 | 0
Creditors: amounts falling due within one year: | 9 | ( 1,300 ) | ( 450 )
Net current assets (liabilities): |  | 15,050 | 6,650
Total assets less current liabilities: |  | 41,350 | 19,250
Creditors: amounts falling due after more than one year: | 10 | ( 150 ) | ( 50 )
Provision for liabilities: |  | ( 500 ) | ( 300 )
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | 40,700 | 18,900
Capital and reserves
Called up share capital: |  | 38,850 | 17,650
Share premium account: |  | 0 | 0
Other reserves: |  | 705 | 400
Profit and loss account: |  | 1,145 | 850
Total Shareholders' funds: |  | 40,700 | 18,900

The notes form part of these financial statements

# YELAI LTD

## Balance sheet statements

For the year ending 28 February 2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 30 November 2025
and signed on behalf of the board by:

Name: Franklin Jayaraj
Status: Director

The notes form part of these financial statements

# YELAI LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# YELAI LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 1

# YELAI LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 29 February 2024 | 700 | 0 | 700
Additions | 500 | 0 | 500
Disposals | ( 100 ) | 0 | ( 100 )
Revaluations | 0 | 0 | 0
Transfers | 0 | 0 | 0
At 28 February 2025 | 1,100 | 0 | 1,100
Amortisation |  |  |
At 29 February 2024 | 0 | 0 | 0
Charge for year | 0 | 0 | 0
On disposals | 0 | 0 | 0
Other adjustments | 0 | 0 | 0
At 28 February 2025 | 0 | 0 | 0
Net book value |  |  |
At 28 February 2025 | 1,100 | 0 | 1,100
At 28 February 2024 | 700 | 0 | 700

# YELAI LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 29 February 2024 | 0 | 0 | 900 | 500 | 0 | 1,400
Additions | 0 | 0 | 1,300 | 800 |  | 2,100
Disposals | 0 | 0 | ( 200 ) | ( 100 ) |  | ( 300 )
Revaluations | 0 | 0 | 0 | 0 | 0 | 0
Transfers | 0 | 0 | 0 | 0 | 0 | 0
At 28 February 2025 | 0 | 0 | 2,000 | 1,200 | 0 | 3,200
Depreciation |  |  |  |  |  |
At 29 February 2024 | 0 | 0 | 0 | 0 | 0 | 0
Charge for year | 0 | 0 | 0 | 0 | 0 | 0
On disposals | 0 | 0 | 0 | 0 | 0 | 0
Other adjustments | 0 | 0 | 0 | 0 | 0 | 0
At 28 February 2025 | 0 | 0 | 0 | 0 | 0 | 0
Net book value |  |  |  |  |  |
At 28 February 2025 | 0 | 0 | 2,000 | 1,200 | 0 | 3,200
At 28 February 2024 | 0 | 0 | 900 | 500 | 0 | 1,400

# YELAI LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 5. Fixed assets investments note

Storage racks, door locks and fittings

# YELAI LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 6. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 10,500 | 4,600
Payments on account | 0 | 0
Total | 10,500 | 4,600

# YELAI LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 7. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 2,000 | 1,000
Prepayments and accrued income | 0 | 0
Other debtors | 0 | 0
Total | 2,000 | 1,000
Debtors due after more than one year: | 0 | 0

# YELAI LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 8. Current assets investments note

Stocks and capital are the biggest investment

# YELAI LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 9. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 0 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Trade creditors | 1,300 | 450
Taxation and social security | 0 | 0
Accruals and deferred income | 0 | 0
Other creditors | 0 | 0
Total | 1,300 | 450

# YELAI LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 10. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 0 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Other creditors | 150 | 50
Total | 150 | 50