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Registered Number: 11351361
YIELDS.IO LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Yields.Io Limited Contents Page For the year ended 31 December 2025
Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Financial Statements | 4

Yields.Io Limited Company Information For the year ended 31 December 2025
Director | Gheerardyn Jos
Registered Number | 11351361
Registered Office | 15 Heatherdene Avenue Crowthorne RG45 6AA
Accountants | Help You Accountancy Limited 15 Heatherdene Avenue Crowthorne RG45 6AA
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Yields.Io Limited Accountants' Report For the year ended 31 December 2025
<p><b>Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Yields.Io Limited for the year ended 31 December 2025.</b></p> In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Yields.Io Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Yields.Io Limited , as a body, in accordance with the terms of our engagement letter dated 26 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of Yields.Io Limited and state those matters that we have agreed to state to the Board of Directors of Yields.Io Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Yields.Io Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Yields.Io Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Yields.Io Limited . You consider that Yields.Io Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Yields.Io Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 December 2025. .................................................... Help You Accountancy Limited 15 Heatherdene Avenue Crowthorne RG45 6AA 05 June 2026 2

Yields.Io Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 3 | 472 |  | 1,531
Cash at bank and in hand |  | 6,804 |  | 19,085
|  | 7,276 |  | 20,616
Creditors: amount falling due within one year | 4 | (319,761) |  | (206,998)
Net current assets |  | (312,485) |  | (186,382)
Total assets less current liabilities |  | (312,485) |  | (186,382)
Creditors: amount falling due after more than one year | 5 | (41,233) |  | (74,014)
Net assets |  | (353,718) |  | (260,396)
Capital and reserves |  |  |
Called up share capital | 6 | 1,000 |  | 1,000
Profit and loss account |  | (354,718) |  | (261,396)
Shareholders' funds |  | (353,718) |  | (260,396)
For the 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. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the director on 05 June 2026 and were signed by:
------------------------------- Gheerardyn Jos Director
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Yields.Io Limited Notes to the Financial Statements For the year ended 31 December 2025
General Information Yields.Io Limited is a private company, limited by shares, registered in , registration number 11351361, registration address 15 Heatherdene Avenue, Crowthorne, RG45 6AA. The presentation currency is £ sterling. For the year ended 31 December 2025 the company was entitled to exemption from audit under section 479 (rather than section 476) of the Companies Act 2006 relating to small groups. Director's responsibilities: 1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small groups regime.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The director believes that with continuing holding company support and funding, it is well placed to manage its business risks successfully. Accordingly, he has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus he continues to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted.
2. | Average number of employees The sole director was not an employee of the company and received no remuneration or benefits from the company. Average number of employees during the year was 1 (2024 : 1).
3. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
VAT | 472 |  | 1,531
| 472 |  | 1,531
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 9,585 |  | 1,876
Amounts Owed to Group Undertakings | 236,425 |  | 180,587
Accrued Expenses | 73,751 |  | 24,535
| 319,761 |  | 206,998
5. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Amounts Owed to Group Undertakings | 41,233 |  | 74,014
| 41,233 |  | 74,014
6. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1,000 Ordinary shares of £1.00 each | 1,000 |  | 1,000
| 1,000 |  | 1,000
7. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Yields NV | 236,425 |  | 223,845 |  | 277,658 |  | 254,601
The Holding (and ultimate) company Yields NV recharges the company manpower, licence and other costs related to supporting UK sales of £277,658 (2024 280,841 disclosed as 'Management and Consulting fees'). The Company's income included £75,592 (2024 £56,996) services supplied to group companies charged to the holding company within turnover and disclosed as 'other income'.
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