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Company Registration No. SC648486 (Scotland)
YENTR LTD Unaudited accounts for the year ended 30 November 2025
YENTR LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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YENTR LTD Company Information for the year ended 30 November 2025
Director
John Macartney
Company Number
SC648486 (Scotland)
Registered Office
468 DUKE STREET GLASGOW G31 1QN SCOTLAND
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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YENTR LTD Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
150,000
150,000
Current assets
Cash at bank and in hand
366
143
Creditors: amounts falling due within one year
5
(47,428)
(42,622)
Net current liabilities
(47,062)
(42,479)
Total assets less current liabilities
102,938
107,521
Creditors: amounts falling due after more than one year
6
(97,946)
(113,236)
Net assets/(liabilities)
4,992
(5,715)
Capital and reserves
Called up share capital
100
100
Profit and loss account
4,892
(5,815)
Shareholders' funds
4,992
(5,715)
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 March 2026 and were signed on its behalf by
John Macartney Director Company Registration No. SC648486
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YENTR LTD Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
YENTR LTD is a private company, limited by shares, registered in Scotland, registration number SC648486. The registered office is 468 DUKE STREET, GLASGOW, G31 1QN, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation charged
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 1 December 2024
150,000
At 30 November 2025
150,000
Depreciation
At 30 November 2025
-
Net book value
At 30 November 2025
150,000
At 30 November 2024
150,000
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
278
1,110
Taxes and social security
1,148
-
Loans from directors
46,002
41,512
47,428
42,622
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YENTR LTD Notes to the Accounts for the year ended 30 November 2025
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
97,946
113,236
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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