YOUSING LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10417802

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,072		6,140
Tangible Assets	5		2,329		2,912

			5,401		9,052
CURRENT ASSETS
Debtors	6	12,536		5,463
Cash at bank and in hand		20,137		35,408

		32,673		40,871
Creditors: Amounts Falling Due Within One Year	7	(9,197 )		(18,054 )

NET CURRENT ASSETS (LIABILITIES)			23,476		22,817

TOTAL ASSETS LESS CURRENT LIABILITIES			28,877		31,869

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(443 )		(552 )

NET ASSETS			28,434		31,317

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			28,334		31,217

SHAREHOLDERS' FUNDS			28,434		31,317

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YOUSING LTD

Balance Sheet (continued)

As At 31 October 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S M Weston Director	Mr B L Evans Director	Mr D W Homer Director
05/03/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Yousing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10417802 . The registered office is 1 Dennis Buildings, 87a King William Street, Amblecote, Stourbridge, West Midlands, DY8 4HD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are domain names and website costs and production tracks. They are amortised to profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20% reducing balance

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposed and thei treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred tax are not discounted. Both current and deferred tax are recognised at the ammount of tax payable using the tax rates and laws that have been anacted or subsequently enacted by the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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YOUSING LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	30,684

As at 31 October 2025	30,684

Amortisation
As at 1 November 2024	24,544
Provided during the period	3,068

As at 31 October 2025	27,612

Net Book Value
As at 31 October 2025	3,072

As at 1 November 2024	6,140

Intangible assets comprise Goodwill, Domain Names and Website and Production Tracks.

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 November 2024	15,528

As at 31 October 2025	15,528

Depreciation
As at 1 November 2024	12,616
Provided during the period	583

As at 31 October 2025	13,199

Net Book Value
As at 31 October 2025	2,329

As at 1 November 2024	2,912

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,337	5,463
Other debtors and prepayments	7,199	-

	12,536	5,463

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YOUSING LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,781	2,360
Corporation tax	5,130	6,560
Directors' loan accounts	1,286	9,134

	9,197	18,054

8. Deferred Taxation

The provision for deferred taxation is made up of accelerated capital allowances

	2025	2024
	£	£
Other timing differences	443	552

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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