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Company No: 11195831 (England and Wales)

# YO! ISLAND LIMITED

### Unaudited Financial Statements
For the financial period from 01 July 2025 to 28 February 2026
Pages for filing with the registrar

YO! ISLAND LIMITED

## Unaudited Financial Statements

For the financial period from 01 July 2025 to 28 February 2026

Contents

YO! ISLAND LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 28 February 2026
YO! ISLAND LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 28 February 2026

| Note | 28.02.2026 |  | 30.06.2025
|  | £ |  | £
Current assets |  |  |  |
Cash at bank and in hand |  | 0 |  | 6,646
|  | 0 |  | 6,646
Creditors: amounts falling due within one year | 3 | ( 4,800) |  | ( 1,178,525)
Net current liabilities |  | (4,800) |  | (1,171,879)
Total assets less current liabilities |  | (4,800) |  | (1,171,879)
Net liabilities |  | ( 4,800) |  | ( 1,171,879)
Capital and reserves |  |  |  |
Called-up share capital | 4 | 100 |  | 100
Profit and loss account |  | ( 4,900 ) |  | ( 1,171,979 )
Total shareholder's deficit |  | ( 4,800) |  | ( 1,171,879)

For the financial period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the financial period 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of YO! Island Limited (registered number: 11195831) were approved and authorised for issue by the Director. They were signed on its behalf by:

N Tardent Director |

08 April 2026

YO! ISLAND LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 July 2025 to 28 February 2026
YO! ISLAND LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 July 2025 to 28 February 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

YO! Island Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 35 Ballards Lane, London, N3 1XW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £4,800. The company is supported through loans from the Parent Company. The director has received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the Parent Company will continue to support the company. After making enquiries, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Reporting period length

The current year figures are presented for the period from 1 July 2025 until 28 February 2026, and are therefore not entirely comparable with the prior eighteen month period

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Ordinary share capital

The ordinary share capital of the company is presented as equity.

#### 2. Employees

| Period from 01.07.2025 to 28.02.2026 |  | Period from 01.01.2024 to 30.06.2025
| Number |  | Number
Monthly average number of persons employed by the company during the period, including the director | 1 |  | 1

#### 3. Creditors: amounts falling due within one year

| 28.02.2026 |  | 30.06.2025
| £ |  | £
Amounts owed to group undertakings | 0 |  | 1,176,425
Other creditors | 4,800 |  | 2,100
| 4,800 |  | 1,178,525

#### 4. Called-up share capital

| 28.02.2026 |  | 30.06.2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 5. Related party transactions

The company has taken advantage of the exemption conferred by FRS 102 section 33.1A from the requirement to disclose transactions with wholly owned group undertakings.