Yuzefi Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 9776900

Yuzefi Limited

Filleted Unaudited Financial Statements

30 September 2025

Yuzefi Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Intangible assets	5	–	84
Tangible assets	6	4,857	6,475
		-------	-------
		4,857	6,559

Current assets

Stocks		537,140	274,297
Debtors	7	1,354,034	763,765
Cash at bank and in hand		179,549	57,969
		------------	------------
		2,070,723	1,096,031

Creditors: amounts falling due within one year	8	1,550,700		546,339
		------------		------------
Net current assets			520,023	549,692
			---------	---------
Total assets less current liabilities			524,880	556,251

Provisions

Taxation including deferred tax	1,214	–
	---------	---------
Net assets	523,666	556,251
	---------	---------

Capital and reserves

Called up share capital	20,000	20,000
Profit and loss account	503,666	536,251
	---------	---------
Shareholders funds	523,666	556,251
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Yuzefi Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 16 July 2026 , and are signed on behalf of the board by:

Miss N Yousefi
Director

Company registration number: 9776900

Yuzefi Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 29 Harcourt Street, London, W1H 4HS, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the 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. Foreign currencies Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account. Intangible assets Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Patents, Trade Marks & Licences	-	25% reducing balance

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 5 ).

5. Intangible assets

	Patents, trademarks and licences
	£
Cost
At 1 October 2024 and 30 September 2025	844
	----
Amortisation
At 1 October 2024	760
Charge for the year	84
	----
At 30 September 2025	844
	----
Carrying amount
At 30 September 2025	–
	----
At 30 September 2024	84
	----

6. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 October 2024 and 30 September 2025	12,498	13,778	26,276
	--------	--------	--------
Depreciation
At 1 October 2024	10,109	9,692	19,801
Charge for the year	597	1,021	1,618
	--------	--------	--------
At 30 September 2025	10,706	10,713	21,419
	--------	--------	--------
Carrying amount
At 30 September 2025	1,792	3,065	4,857
	--------	--------	--------
At 30 September 2024	2,389	4,086	6,475
	--------	--------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	275,149	252,714
Other debtors	1,078,885	511,051
	------------	---------
	1,354,034	763,765
	------------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	51,977	–
Trade creditors	733,338	130,822
Corporation tax	7,315	3,249
Social security and other taxes	168,317	110,943
Other creditors	589,753	301,325
	------------	---------
	1,550,700	546,339
	------------	---------

9. Director's advances, credits and guarantees

The director owed the company £152,472(2024: £152,784)as at the year end date.