ACCOUNTS - Final Accounts preparation

Registered number: 15128882

YUSHENG LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2025

YUSHENG LIMITED

REGISTERED NUMBER: 15128882

STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investment property	4		940,712		940,712
			940,712		940,712
Current assets
Debtors: amounts falling due within one year	5	20,523		32,109
		20,523		32,109
Current liabilities
Creditors: Amounts Falling Due Within One Year	6	(900,544)		(944,134)
Net current liabilities			(880,021)		(912,025)
Total assets less current liabilities			60,691		28,687

Net assets			60,691		28,687

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		60,591	28,587
		60,691	28,687

Page 1

YUSHENG LIMITED

REGISTERED NUMBER: 15128882

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 SEPTEMBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

X KE

Director

Date: 26 May 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2

YUSHENG LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

Yusheng Ltd is a private company limited by shares and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

After reviewing the company's forecasts and projections, the director has reasonable expectation
that the company has adequate resources to continue in operational existence for the foreseeable
future. The company therefore continues to adopt the going concern basis in preparing its financial
statements.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 3

YUSHENG LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rental Income
Investment properties are rented to tenants under tenancy contracts. The rental income received is recognised through profit or loss on a straight-line basis over the term of the contract. Any rent-free period is spread over the period of the contract.

2.5

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the United Kingdom.

2.6

Investment property

Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.7

Debtors

Debtors are measured at transaction price, less any impairment.

2.8

Creditors

Creditors are measured at the transaction price.

Employees

The average monthly number of employees, including directors, during the period was 1 (2024 - 1).

Page 4

YUSHENG LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4.	Investment property

		Long-term leasehold investment property
		£
	Valuation
	At 1 October 2024	940,712
	At 30 September 2025	940,712

The 2025 valuations were made by the director, on an open market value for existing use basis.

Debtors

					2025	2024
					£	£


Trade debtors	-	32,109
Other debtors	20,000	-
Prepayments and accrued income	523	-
	20,523	32,109

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	-	3,240
Corporation tax	7,683	6,882
Other taxation and social security	1,742	881
Other creditors	869,834	906,236
Accruals and deferred income	21,285	26,895
	900,544	944,134

Page 5

YUSHENG LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares shares of £1.00 each	100	100

8.	Related party transactions
	Xiufeng Ke, the shareholder of the company, provided the company with an interest free loan. At the statement of financial position date,Yusheng Limited owed Xiufeng Ke £869,834 (2024:£906,236).

9.	Controlling party

The company is owned and controlled by Xiufeng Ke.

Page 6