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Company Registration No. 7448349 (England and Wales)
Youreko Limited Unaudited accounts for the year ended 31 December 2025
Youreko Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Youreko Limited Company Information for the year ended 31 December 2025
Directors
Patrick Verdon David Manston
Secretary
David Manston
Company Number
7448349 (England and Wales)
Registered Office
23a Dawkins Road Poole Dorset BH15 4JY United Kingdom
Accountants
JSVM Limited Certified Public Accountants 23a Dawkins Road Poole Dorset BH15 4JY
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Youreko Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
47,886
57,100
Tangible assets
5
1,048
2,086
48,934
59,186
Current assets
Debtors
6
318,233
272,259
Cash at bank and in hand
1,024,419
664,242
1,342,652
936,501
Creditors: amounts falling due within one year
7
(1,073,220)
(338,937)
Net current assets
269,432
597,564
Total assets less current liabilities
318,366
656,750
Provisions for liabilities
Deferred tax
(268)
(528)
Net assets
318,098
656,222
Capital and reserves
Called up share capital
8
1,244
1,244
Profit and loss account
316,854
654,978
Shareholders' funds
318,098
656,222
For the year ending 31 December 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 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 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 of Directors and authorised for issue on 20 March 2026 and were signed on its behalf by
Patrick Verdon Director Company Registration No. 7448349
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Youreko Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Youreko Limited is a private company, limited by shares, registered in England and Wales, registration number 7448349. The registered office is 23a Dawkins Road, Poole, Dorset, BH15 4JY, United Kingdom.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the VAT-exclusive value of services provided to customers.
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:
Computer equipment
3 years Straight Line
Intangible fixed assets
Intangible fixed assets are included at cost less accumulated amortisation. Intellectual property has been capitalised at cost and will be subsequently carried at cost less accumulated amortisations and accumulated impairment losses. The useful life and the value of the capitalised intellectual property assets are assessed for impairment annually. Capitalised intellectual property is amortised on a straight line basis over 10 years from the date of its first commercial implementation.
Research and development
Expenditure incurred on the development of internally generated products is capitalised if it can be demonstrated that: - it is technically feasible to develop the product for it to be sold; - adequate resources are available to complete the development; - there is an intention to complete and sell the product; - the company is able to sell the product; - sale of the product will generate future economic benefits; and - expenditure on the project can be measured reliably. Capitalised development costs are amortised over the periods in which the Company expects to benefit from selling the products developed. The useful life and the value of the capitalised development cost are assessed for impairment annually.
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Youreko Limited Notes to the Accounts for the year ended 31 December 2025
Deferred taxation
Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Intangible fixed assets
Other
£
Cost
At 1 January 2025
105,563
At 31 December 2025
105,563
Amortisation
At 1 January 2025
48,463
Charge for the year
9,214
At 31 December 2025
57,677
Net book value
At 31 December 2025
47,886
At 31 December 2024
57,100
5
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 January 2025
3,487
Additions
132
At 31 December 2025
3,619
Depreciation
At 1 January 2025
1,401
Charge for the year
1,170
At 31 December 2025
2,571
Net book value
At 31 December 2025
1,048
At 31 December 2024
2,086
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Youreko Limited Notes to the Accounts for the year ended 31 December 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
224,092
272,259
Other debtors
94,141
-
318,233
272,259
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
16,143
17,718
Trade creditors
1,026
24
Taxes and social security
-
269,245
Proposed dividends
45,710
43,533
Loans from directors
312
903
Accruals
1,010,029
7,514
1,073,220
338,937
The Director's loan is interest-free and repayable on demand.
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
124,380 Ordinary shares of £0.01 each
1,243.80
1,243.80
9
Transactions with related parties
Purchase and Cancellation of Own Shares During 2024 the company repurchased and cancelled 23,946 of its own ordinary shares at a total cost of £478,920. The transaction was carried out in accordance with the Companies Act 2006 and was funded from retained earnings and the share premium account. As a result of the share buyback: The share capital was reduced by £239, representing the nominal value of the shares canceled. The share premium account was reduced by £704. The excess amount paid over the nominal value was charged to retained earnings. Following the cancellation, the company’s issued share capital consists of 124,380 ordinary shares of £0.01 each.
10
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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