Yu Xiang Limited - Accounts

Yu Xiang Limited Accountants' Report For the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Yu Xiang Limited for the year ended 31 October 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and 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 http://icaew.com/regulations. This report is made solely to the Board of Directors of Yu Xiang Limited, as a body, in accordance with the terms of our engagement letter dated 20 April 2016. Our work has been undertaken solely to prepare for your approval the financial statements of Yu Xiang Limited and state those matters that we have agreed to state to the Board of Directors of Yu Xiang Limited, as a body, in this report in accordance with AAF 2/10 as detailed at http://icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Yu Xiang Limited and its Board of Directors as a body, for our work or for this report. It is your duty to ensure that Yu Xiang Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Yu Xiang Limited. You consider that Yu Xiang 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 financial statements of Yu Xiang 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 financial statements. .................................................... P and Co (Partners) LLP 2nd Floor, 3-5 Charlotte Street Manchester M1 4DA 16 July 2026 1

Yu Xiang Limited
Accountants' Report
For the year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Yu Xiang Limited for the year ended 31 October 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and 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 http://icaew.com/regulations.

This report is made solely to the Board of Directors of Yu Xiang Limited, as a body, in accordance with the terms of our engagement letter dated 20 April 2016. Our work has been undertaken solely to prepare for your approval the financial statements of Yu Xiang Limited and state those matters that we have agreed to state to the Board of Directors of Yu Xiang Limited, as a body, in this report in accordance with AAF 2/10 as detailed at http://icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Yu Xiang Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Yu Xiang Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Yu Xiang Limited. You consider that Yu Xiang 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 financial statements of Yu Xiang 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 financial statements.

....................................................
P and Co (Partners) LLP
2nd Floor, 3-5 Charlotte Street
Manchester
M1 4DA
16 July 2026

Yu Xiang Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	867,119	50,420
		867,119	50,420
Current assets
Stocks	4	17,132	16,290
Debtors: amounts falling due within one year	5	119,767	48,662
Cash at bank and in hand		14,791	285,307
		151,690	350,259
Creditors: amount falling due within one year	6	(414,486)	(268,784)
Net current assets		(262,796)	81,475

Total assets less current liabilities		604,323	131,895
Creditors: amount falling due after more than one year	7	(347,902)	-
Net assets		256,421	131,895

Capital and reserves
Called up share capital	8	1,000	1,000
Profit and loss account		255,421	130,895
Shareholders' funds		256,421	131,895

For the year ended 31 October 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 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 15 July 2026 and were signed by:

-------------------------------
Mr Kaixiang Liu
Director

Yu Xiang Limited
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

Yu Xiang Limited is a private company, limited by shares, registered in England and Wales, registration number 09822749, registration address 25 Newgate Street, Chester, CH1 1DE.

The presentation currency is £ sterling.

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 on the going concern basis and 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.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

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

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 48 (2024 : 42).

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Total
	£	£	£
At 01 November 2024	20,154	165,147	185,301
Additions	819,369	10,774	830,143
Disposals	-	-	-
At 31 October 2025	839,523	175,921	1,015,444
Depreciation
At 01 November 2024	10,852	124,029	134,881
Charge for year	1,551	11,893	13,444
On disposals	-	-	-
At 31 October 2025	12,403	135,922	148,325
Net book values
Closing balance as at 31 October 2025	827,120	39,999	867,119
Opening balance as at 01 November 2024	9,302	41,118	50,420

Stocks

	2025 £		2024 £
Finished Goods	17,132		16,290
	17,132		16,290

Debtors: amounts falling due within one year

	2025 £	2024 £
Prepayments & Accrued Income	70,267	16,024
Other Debtors - rent deposit	32,500	32,672
Other Debtors	17,000	-
Interest Receivable and Other Income	-	(34)
	119,767	48,662

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	40,758	47,818
PAYE & Social Security	43,715	9,964
Accrued Expenses	19,230	33,323
Other Creditors	73,800	-
Accounts Payable	143,535	63,750
Other Short Term Loans	36,003	-
Debenture Loans	48,675	-
Directors' Current Accounts	6,523	18,323
VAT	2,247	95,606
	414,486	268,784

Creditors: amount falling due after more than one year

	2025 £		2024 £
Debenture Loans	347,902		-
	347,902		-

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

Registered Number: 09822749
England and Wales
YU XIANG LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 November 2024 End date: 31 October 2025