Company registration number 14314577 (England and Wales)
YALLO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
YALLO LIMITED
COMPANY INFORMATION
Directors
Mr W Hamer
Mr N Redford
Mr J F Wignall
Mr D Wignall
Company number
14314577
Registered office
Vermont House
Bradley Lane
Standish
Greater Manchester
England
WN6 0XF
Accountants
Fairhurst Accountants Ltd
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB
YALLO LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
YALLO LIMITED
BALANCE SHEET
As At 31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
5,286
7,314
Current assets
Stocks
40,899
30,511
Debtors
4
16,109
23,833
Cash at bank and in hand
12,540
13,834
69,548
68,178
Creditors: amounts falling due within one year
5
(86,626)
(95,099)
Net current liabilities
(17,078)
(26,921)
Net liabilities
(11,792)
(19,607)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(11,892)
(19,707)
Total equity
(11,792)
(19,607)

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

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 June 2026 and are signed on its behalf by:
Mr W Hamer
Mr D Wignall
Director
Director
Company registration number 14314577 (England and Wales)
YALLO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2025
- 2 -
1
Accounting policies
Company information

Yallo Limited is a private company limited by shares incorporated in England and Wales. The registered office is Vermont House, Bradley Lane, Standish, Greater Manchester, England, WN6 0XF.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company is dependent on the continuing support both financial and management of it's directors and shareholders, who have confirmed their intention to do so for the coming 12 months.

1.3
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the net invoice value of goods and services provided.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance
1.5
Stocks

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

1.6
Financial instruments

Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Short term trade creditors are measured at transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due

1.7
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 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

YALLO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 December 2025
1
Accounting policies
(Continued)
- 3 -
1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
12,311
Depreciation and impairment
At 1 January 2025
4,997
Depreciation charged in the year
2,028
At 31 December 2025
7,025
Carrying amount
At 31 December 2025
5,286
At 31 December 2024
7,314
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
15,313
21,184
Amounts owed by group undertakings
100
100
Other debtors
696
2,549
16,109
23,833
YALLO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 December 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,194
12,384
Amounts owed to group undertakings and undertakings in which the company has a participating interest
78,292
80,992
Taxation and social security
540
473
Other creditors
1,600
1,250
86,626
95,099
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