BI YE UK LTD


Director	Zhao, Liming


Registered Number	SC701970 (Scotland)

Statement of Financial Position
30 June 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors		-		30,000
Cash at bank and on hand		171		13,820
		171		43,820
Creditors amounts falling due within one year	3	(256,859)		(207,225)
Net current assets (liabilities)			(256,688)		(163,405)
Total assets less current liabilities			(256,688)		(163,405)
Net assets			(256,688)		(163,405)
Capital and reserves
Called up share capital			30		30
Profit and loss account			(256,718)		(163,435)
Shareholders' funds			(256,688)		(163,405)

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 May 2026, and are signed on its behalf by:

Zhao, Liming
Director
Registered Company No. SC701970

BI YE UK LTD

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A, as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		3

3.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	253,254	207,225
Other creditors	3,605	-
Total	256,859	207,225


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.