YY Circle Uk Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

1. General Information

YY Circle Uk Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15873679 . The registered office is Wren House, 68 London Road, St Albans, Hertfordshire, AL1 1NG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading .The company ceased trading as at 31st January 2026. All existing debts are repaid by the holding company. It is intended that the company may start trading again in the UK at some time in the future. Until that point the company will remain dormant. For this reason the intercompany balances remain as there is hope the company can repay these in the future.

There were no changes required to the financial statements relating to the planned closure of the company. No fixed assets were held and no redundancy payments are due.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Debtors

	31 December 2025
	£
Due within one year
Trade debtors	32,043
Other debtors	3,100

	35,143

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YY Circle Uk Ltd

Notes to the Financial Statements (continued)

For the Period 3 August 2024 to 31 December 2025

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	90
Amounts owed to group undertakings	134,577
Other creditors	39,049
Taxation and social security	6,370

	180,086

6. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	1

7. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is YY Group Holding Ltd . Copies of the group accounts may be obtained from the secretary, Vistra Corporate Services Centre, Wickhams Cay Ii, Road Town, Tortola, Virgin Islands, British, VG1110 .

9. Not a Going Concern

The company ceased trading as at 31st January 2026. All existing debts are repaid by the holding company. It is intended that the company may start trading again in the UK at some time in the future. Until that point the company will remain dormant. For this reason the intercompany balances remain as there is hope the company can repay these in the future.

There were no changes required to the financial statements relating to the planned closure of the company. No fixed assets were held and no redundancy payments are due.

10. Audit Information

The auditor's report on the accounts of YY Circle Uk Ltd for the period ended 31 December 2025 was unqualified.

The auditors emphasised the following matter without qualifying their report:

We draw attention to Note 8 to the financial statements which explains that the company has now ceased to trade and therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern as described in Note 8.

Our opinion is not modified in respect of this matter.

The auditor's report was signed by Natalie Coleman FCCA (Senior Statutory Auditor) for and on behalf of Roy Pinnock & Co LLP , Statutory Auditor.

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		31 December 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	35,143
Cash at bank and in hand		6,693

		41,836
Creditors: Amounts Falling Due Within One Year	5	(180,086 )

NET CURRENT ASSETS (LIABILITIES)			(138,250 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(138,250 )

NET LIABILITIES			(138,250 )

CAPITAL AND RESERVES
Called up share capital	6		1
Profit and Loss Account			(138,251 )

SHAREHOLDERS' FUNDS			(138,250)