YN Healthcare Ltd 31/07/2025 iXBRL

Company registration number: 11479457

YN Healthcare Ltd

Unaudited filleted financial statements

31 July 2025

YN Healthcare Ltd

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

YN Healthcare Ltd

Directors and other information


	Director	Mr Nadeem Yawar


	Company number	11479457


	Registered office	Unit 1 Caxton Park
		Caxton Road Elms Farm Industrial Estate
		Bedford
		MK41 0TY

YN Healthcare Ltd

Statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	35,883		46,738
		_______		_______
			35,883		46,738

Current assets
Stocks		290,000		300,000
Debtors	6	242,360		762,394
Cash at bank and in hand		1,189,163		361,713
		_______		_______
		1,721,523		1,424,107
Creditors: amounts falling due
within one year	7	( 1,593,330)		( 1,281,547)
		_______		_______
Net current assets			128,193		142,560
			_______		_______
Total assets less current liabilities			164,076		189,298

Creditors: amounts falling due
after more than one year	8		( 8,333)		( 17,333)
			_______		_______
Net assets			155,743		171,965
			_______		_______

Capital and reserves
Called up share capital			2		1
Profit and loss account			155,741		171,964
			_______		_______
Shareholders funds			155,743		171,965
			_______		_______

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 20 April 2026 , and are signed on behalf of the board by:

Mr Nadeem Yawar

Director

Company registration number: 11479457

YN Healthcare Ltd

Statement of changes in equity

Year ended 31 July 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 August 2023	1	190,135	190,136

Profit for the year		36,829	36,829
	_______	_______	_______
Total comprehensive income for the year	-	36,829	36,829

Dividends paid and payable		( 55,000)	( 55,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 55,000)	( 55,000)

	_______	_______	_______
At 31 July 2024 and 1 August 2024	1	171,964	171,965

Profit for the year		109,946	109,946
	_______	_______	_______
Total comprehensive income for the year	-	109,946	109,946

Issue of shares	1		1
Dividends paid and payable		( 126,169)	( 126,169)
	_______	_______	_______
Total investments by and distributions to owners	1	( 126,169)	( 126,168)

	_______	_______	_______
At 31 July 2025	2	155,741	155,743
	_______	_______	_______

YN Healthcare Ltd

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1 Caxton Park, Caxton Road Elms Farm Industrial Estate, Bedford, MK41 0TY.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

No provision for deferred taxation has been provided for in the financial statements, due to the amount not being material.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	33.33 %
Fittings fixtures and equipment	-	33.33 %

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 13 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 August 2024	300	69,804	70,104
Additions	-	18,840	18,840
	_______	_______	_______
At 31 July 2025	300	88,644	88,944
	_______	_______	_______
Depreciation
At 1 August 2024	100	23,266	23,366
Charge for the year	100	29,595	29,695
	_______	_______	_______
At 31 July 2025	200	52,861	53,061
	_______	_______	_______
Carrying amount
At 31 July 2025	100	35,783	35,883
	_______	_______	_______
At 31 July 2024	200	46,538	46,738
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	214,402	538,206
Other debtors	27,958	224,188
	_______	_______
	242,360	762,394
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	131,642	4,657
Trade creditors	805,614	732,571
Corporation tax	42,376	-
Social security and other taxes	239,752	452,434
Other creditors	373,946	91,885
	_______	_______
	1,593,330	1,281,547
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	8,333	17,333
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr Nadeem Yawar	( 75,822)	75,822	-
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr Nadeem Yawar	-	( 75,822)	( 75,822)
		_______	_______	_______