REGISTERED NUMBER: 11293482 (England and Wales)

YODDY LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J R S Kay

REGISTERED OFFICE:

2 Alexandra Gate

Ffordd Pengam

Cardiff

CF24 2SA

REGISTERED NUMBER:

11293482 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

2,437

3,607

Tangible assets

5

16,636

25,696

19,073

29,303

CURRENT ASSETS

Debtors

6

-

481

Prepayments and accrued income

3,137

4,481

Cash at bank

4,525

5,469

7,662

10,431

CREDITORS

Amounts falling due within one year

7

28,771

21,317

NET CURRENT LIABILITIES

(21,109

)

(10,886

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,036

)

18,417

CREDITORS

Amounts falling due after more than one year

8

3,132

12,528

NET (LIABILITIES)/ASSETS

(5,168

)

5,889

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

(5,169

)

5,888

SHAREHOLDERS' FUNDS

(5,168

)

5,889

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 8th June 2026 and were signed by:

J R S Kay - Director

1.	STATUTORY INFORMATION

Yoddy 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

20% straight line on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% straight line on cost

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

11,700

AMORTISATION

At 1st April 2025

8,093

Amortisation for year

1,170

At 31st March 2026

9,263

NET BOOK VALUE

At 31st March 2026

2,437

At 31st March 2025

3,607

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st April 2025

and 31st March 2026

10,382

46,970

1,891

59,243

DEPRECIATION

At 1st April 2025

10,382

20,549

2,616

33,547

Charge for year

2,076

6,606

378

9,060

At 31st March 2026

12,458

27,155

2,994

42,607

NET BOOK VALUE

At 31st March 2026

(2,076

)

19,815

(1,103

)

16,636

At 31st March 2025

-

26,421

(725

)

25,696

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

481

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

9,396

9,396

Taxation and social security

18,377

10,562

Other creditors

998

1,359

28,771

21,317

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,132

12,528

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1