REGISTERED NUMBER: 11521138 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Yvoo Limited

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Property, plant and equipment

4

1,609

2,604

Investment property

5

413,611

255,000

415,220

257,604

CURRENT ASSETS

Debtors

6

1,086

879

Cash at bank

139,230

30,455

140,316

31,334

CREDITORS

Amounts falling due within one year

7

227,312

220,009

NET CURRENT LIABILITIES

(86,996

)

(188,675

)

TOTAL ASSETS LESS CURRENT LIABILITIES

328,224

68,929

CREDITORS

Amounts falling due after more than one year

8

(247,700

)

-

PROVISIONS FOR LIABILITIES

(11,754

)

(9,283

)

NET ASSETS

68,770

59,646

CAPITAL AND RESERVES

Called up share capital

10

20

20

Fair value reserve

11

82,103

39,574

Retained earnings

(13,353

)

20,052

SHAREHOLDERS' FUNDS

68,770

59,646

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

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

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 May 2026 and were signed by:

Mrs Afsoon Duffy - Director

1.	STATUTORY INFORMATION

Yvoo Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11521138

Registered office:

8 Mornington Avenue

Cheadle

Cheshire

SK8 1NL

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the fair value of rent received or receivable from the investment properties, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on cost

Investment property

Investment properties that are complete and available for letting are measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss in the period in which they arise. Properties that are under refurbishment or not yet capable of being let are carried at cost, as fair value cannot be reliably determined at the balance sheet date.

Taxation

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

Current or deferred 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Computer

equipment

£

COST

At 1 September 2024

5,173

Additions

398

At 31 August 2025

5,571

DEPRECIATION

At 1 September 2024

2,569

Charge for year

1,393

At 31 August 2025

3,962

NET BOOK VALUE

At 31 August 2025

1,609

At 31 August 2024

2,604

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

255,000

Additions

113,611

Revaluations

45,000

At 31 August 2025

413,611

NET BOOK VALUE

At 31 August 2025

413,611

At 31 August 2024

255,000

Investment property situated at 7 Stanley Road, Platt Bridge, WN2 3TF is under a charge from Aldermore Bank PLC. The charge was created on 6th November 2024.

Investment properties situated at 6 Catherine Street, Leigh, WN7 1NQ and 148 Walthew Lane, Platt Bridge, Wigan, WN2 5AW are under a charge from Aldermore Bank PLC. The charge was created on 9th June 2025.

Fair value at 31 August 2025 is represented by:

£

Valuation in 2021

9,857

Valuation in 2022

3,000

Valuation in 2023

31,000

Valuation in 2024

5,000

Valuation in 2025

45,000

Cost

319,754

413,611

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

1,086

879

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

-

537

Other creditors

227,312

219,472

227,312

220,009

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

247,700

-

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

247,700

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loans

247,700

-

The loan amounting to £79,175 is secured by the way of charge on the property situated at 7 Stanley Road, Platt Bridge, WN2 3TF (disclosed as investment property). The charge was created in the name of Aldermore Bank PLC on 6th November 2024.

The loan amounting to £168,525 is secured by the way of charge on the properties situated at 6 Catherine Street, Leigh, WN7 1NQ and 148 Walthew Lane, Platt Bridge, Wigan, WN2 5AW (disclosed as investment properties). The charge was created in the name of Aldermore Bank PLC on 9th June 2025.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

20

Ordinary

£1

20

20

11.

RESERVES

Fair

value

reserve

£

At 1 September 2024

39,574

Transfer to/from reserves

42,529

At 31 August 2025

82,103

12.	RELATED PARTY DISCLOSURES

The company owes £81,047 (2024: £81,047) to Mr Alan Michael Duffy who is a 50% shareholder of the company as at accounting year end date.

The company owes £90,651 (2024: £87,747) to its director, Mrs Afsoon Duffy who is also a 50% shareholder of the company as at accounting year end date.