IRIS Accounts Production v26.1.0.640 SC240527 Board of Directors 1.1.25 31.12.25 31.12.25 0 0 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC240527 2024-12-31 SC240527 2025-12-31 SC240527 2025-01-01 2025-12-31 SC240527 2023-12-31 SC240527 2024-01-01 2024-12-31 SC240527 2024-12-31 SC240527 ns15:Scotland 2025-01-01 2025-12-31 SC240527 ns14:PoundSterling 2025-01-01 2025-12-31 SC240527 ns10:Director1 2025-01-01 2025-12-31 SC240527 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC240527 ns10:SmallEntities 2025-01-01 2025-12-31 SC240527 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC240527 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC240527 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC240527 ns10:FullAccounts 2025-01-01 2025-12-31 SC240527 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 SC240527 ns10:Director2 2025-01-01 2025-12-31 SC240527 ns10:CompanySecretary1 2025-01-01 2025-12-31 SC240527 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC240527 ns5:CurrentFinancialInstruments 2025-12-31 SC240527 ns5:CurrentFinancialInstruments 2024-12-31 SC240527 ns5:ShareCapital 2025-12-31 SC240527 ns5:ShareCapital 2024-12-31 SC240527 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC240527 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC240527 ns5:LandBuildings 2024-12-31 SC240527 ns5:LeaseholdImprovements 2024-12-31 SC240527 ns5:PlantMachinery 2024-12-31 SC240527 ns5:LandBuildings 2025-01-01 2025-12-31 SC240527 ns5:LeaseholdImprovements 2025-01-01 2025-12-31 SC240527 ns5:PlantMachinery 2025-01-01 2025-12-31 SC240527 ns5:LandBuildings 2025-12-31 SC240527 ns5:LeaseholdImprovements 2025-12-31 SC240527 ns5:PlantMachinery 2025-12-31 SC240527 ns5:LandBuildings 2024-12-31 SC240527 ns5:LeaseholdImprovements 2024-12-31 SC240527 ns5:PlantMachinery 2024-12-31 SC240527 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 SC240527 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 SC240527 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: SC240527 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Yeow Limited |

| Yeow Limited (Registered number: SC240527) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Yeow Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | M R Brown

| N Lightbody

| SECRETARY: | M R Brown

| REGISTERED OFFICE: | Celeborn

| 24 Bog Road

| Penicuik

| Midlothian

| EH26 9BT

| REGISTERED NUMBER: | SC240527 (Scotland)

| ACCOUNTANTS: | A H & Co Ltd

| Chartered Accountants

| 6 Logie Mill

| Edinburgh

| Lothian

| EH7 4HG

| BANKERS: | Virgin Money

| 83 George Street

| Edinburgh

| EH2 3ES

| Yeow Limited (Registered number: SC240527) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 152,748 |  | 154,024 |  |

CURRENT ASSETS

Debtors | 5 | 353 |  | 250 |  |

Cash at bank | 90,712 |  | 94,828 |  |

91,065 |  | 95,078 |  |

CREDITORS

Amounts falling due within one year | 6 | 73,797 |  | 73,797 |  |

NET CURRENT ASSETS | 17,268 |  | 21,281 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 170,016 |  | 175,305 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1,000 |  | 1,000 |  |

Retained earnings | 169,016 |  | 174,305 |  |

SHAREHOLDERS' FUNDS | 170,016 |  | 175,305 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by:

N Lightbody - Director

| Yeow Limited (Registered number: SC240527) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Yeow Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

| Tangible fixed assets

| Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

| Freehold Property |  | - |  | 0% on cost |  |

| Improvements to Property |  | - |  | 10% on cost |  |

| Plant & Machinery |  | - |  | 25% on cost |  |

| Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| Taxation

| Taxation for the year comprises tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Exemption from preparing a cash flow statement

| Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

| Provisions

| Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

| Yeow Limited (Registered number: SC240527) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and |

| property |  | property |  | machinery |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 152,748 |  | 12,760 |  | 446 |  | 165,954 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 11,484 |  | 446 |  | 11,930 |  |

| Charge for year | - |  | 1,276 |  | - |  | 1,276 |  |

| At 31 December 2025 | - |  | 12,760 |  | 446 |  | 13,206 |  |

| NET BOOK VALUE

| At 31 December 2025 | 152,748 |  | - |  | - |  | 152,748 |  |

| At 31 December 2024 | 152,748 |  | 1,276 |  | - |  | 154,024 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | 353 |  | 250 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Other creditors | 73,797 |  | 73,797 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| As at 31st December 2025, the company owed the directors £72,947 (2024: £72,947).

9. | RELATED PARTY DISCLOSURES

| There were no related party transactions in the year (2024: None).

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is N Lightbody.