Yoobra Limited

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

Registered number: 13135659

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,836		-
Tangible Assets	5		356		-

			5,192		-
CURRENT ASSETS
Stocks	6	24,505		6,008
Debtors	7	14,782		-
Cash at bank and in hand		1,152		470

		40,439		6,478
Creditors: Amounts Falling Due Within One Year	8	(99,893 )		(14,501 )

NET CURRENT ASSETS (LIABILITIES)			(59,454 )		(8,023 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(54,262 )		(8,023 )

NET LIABILITIES			(54,262 )		(8,023 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(54,362 )		(8,123 )

SHAREHOLDERS' FUNDS			(54,262)		(8,023)

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Yoobra Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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

Mrs C R Cawthorn-Smith

Director

24 June 2026

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

1. General Information

Yoobra Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13135659 . The registered office is 62 Portmore Park Road, Weybridge, KT13 8EX.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Going Concern Disclosure

As at 31 January 2026, the company is insolvent and is reliant on the support of the directors.

The directors have indicated that they will not withdraw their support from the company for at least the next twelve months.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are granted trademarks. They are amortised to the profit and loss account over their estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings

20% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

2.6. Taxation

Taxation for the year comprises current 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.

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.

2.7. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Yoobra Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2025	-
Additions	5,373

As at 31 January 2026	5,373

Amortisation
As at 1 February 2025	-
Provided during the period	537

As at 31 January 2026	537

Net Book Value
As at 31 January 2026	4,836

As at 1 February 2025	-

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 February 2025	-
Additions	445

As at 31 January 2026	445

Depreciation
As at 1 February 2025	-
Provided during the period	89

As at 31 January 2026	89

Net Book Value
As at 31 January 2026	356

As at 1 February 2025	-

6. Stocks

	2026	2025
	£	£
Stock	24,505	6,008

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Yoobra Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	7,710	-
VAT	7,072	-

	14,782	-

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	6,520	-
Accruals and deferred income	840	480
Directors' loan accounts	92,533	14,021

	99,893	14,501

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

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