Yeniu Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11691670 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Yeniu Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Yip

C M Ng

Ms L Yang

REGISTERED OFFICE:

Treasure House Greenside Way

Middleton

Manchester

United Kingdom

M24 1SW

REGISTERED NUMBER:

11691670 (England and Wales)

ACCOUNTANTS:

Lucas Reis Ltd

Chartered Accountants

Lansdowne House

85 Buxton Road

Stockport

Cheshire

SK2 6LR

CURRENT ASSETS

Stocks

888,815

-

Cash at bank and in hand

4,637

100

893,452

100

CREDITORS

Amounts falling due within one year

4

1,203

-

NET CURRENT ASSETS

892,249

100

TOTAL ASSETS LESS CURRENT
LIABILITIES

892,249

100

CREDITORS

Amounts falling due after more than one
year

5

896,501

-

NET (LIABILITIES)/ASSETS

(4,252

)

100

CAPITAL AND RESERVES

Called up share capital

6

100

Retained earnings

(4,352

)

-

SHAREHOLDERS' FUNDS

(4,252

)

100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 May 2026 and were signed on its behalf by:

J Yip - Director

1.	STATUTORY INFORMATION

Yeniu Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 3 (2024 - 3 ) .

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Other creditors

1,203

-

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

30.11.25

30.11.24

£

Other creditors

896,501

-

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

100

Ordinary

£1

100

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

C M Ng

Balance outstanding at start of year

-

Amounts advanced

140,000

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

140,000

-

Ms L Yang

Balance outstanding at start of year

-

Amounts advanced

155,000

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

155,000

-

8.	RELATED PARTY DISCLOSURES

Chi Yip Group Limited

A company in which Mr Yip is a director.

The company has been advanced loans of £301,500 (2024 NIL) by Chi Yip Group Limited. These loans are repayable on demand and are included in amounts owed to group undertakings.

30.11.25

30.11.24

£

Amount due to related party at the balance sheet date

301,500

-

K2 Karaoke Limited

A company in which Mr Yip is a director.

The company has been advanced loans of £300,000 (2024 NIL) by K2 Karaoke Limited. These loans are repayable on demand and are included in amounts owed to group undertakings.

30.11.25

30.11.24

£

Amount due to related party at the balance sheet date

300,000

-

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Yip.

J Yip is the ultimate controlling party by virtue of his shareholding.