FRS102 1A Filleted


Company registration number:						07191771
Myer Yodaiken Ltd

Balance sheet
as at 31 March 2026

		31 Mar 26		31 Mar 25
	Note	£	£	£	£
Fixed assets
Intangible assets	4	-		-
Tangible assets	5	713,679		725,983
Investments	6	582,286		560,479
			1,295,965		1,286,462
Current assets
Debtors		3,000		7,480
Cash at bank and in hand		87,125		65,768
			90,125		73,248
Creditors: amounts falling due within one year			(346,201)		(334,309)
Net current liabilities			(256,076)		(261,061)
Total assets less current liabilities			1,039,889		1,025,401
Creditors: Amounts falling due after more than one year	7		(97,905)		(114,705)
NET ASSETS			941,984		910,696

Capital and reserves
Called up share capital			111		111
Profit and loss account			941,873		910,585
TOTAL EQUITY			941,984		910,696


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.

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

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

1


Myer Yodaiken Ltd

Notes to the financial statements
for the year ended 31 March 2026


1	Company information

	Myer Yodaiken Ltd is a private company registered in England and Wales. Its registered number is 07191771. The company is limited by shares. Its registered office is 247 Bury Old Road, Manchester, Lancashire, M25 1JE.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

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

	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.

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

	Goodwill	-

	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Land and buildings:
	Freehold property	-	0% straight line
	Plant and machinery etc.:
	Plant and machinery	-	20% reducing balance
	Fixtures & fittings	-	20% reducing balance

3


Myer Yodaiken Ltd

Notes to the financial statements - continued
for the year ended 31 March 2026

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current taxation. 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 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.

	Hire purchase and leasing commitments
	Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

	The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

	Retirement benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.

3	Average number of employees

	During the year the average number of employees was 8 (2025 - 7).

4	Intangible assets

		Goodwill
		£
	Cost
	At 1 April 2025	400,000
	At 31 March 2026	400,000

	Amortisation
	At 1 April 2025	400,000
	At 31 March 2026	400,000

	Net book value
	At 31 March 2026	-

	At 31 March 2025	-


4


Myer Yodaiken Ltd

Notes to the financial statements - continued
for the year ended 31 March 2026

5	Tangible fixed assets

		Land and buildings	Plant and machinery etc.	Totals
		£	£	£
	Cost
	At 1 April 2025	664,461	167,096	831,557
	At 31 March 2026	664,461	167,096	831,557

	Depreciation
	At 1 April 2025	-	105,574	105,574
	Charge for year	-	12,304	12,304
	At 31 March 2026	-	117,878	117,878

	Net book value
	At 31 March 2026	664,461	49,218	713,679

	At 31 March 2025	664,461	61,522	725,983


6	Fixed asset investments

	Investments other than loans

				Other investments other than loans
				£
	Cost
	At 1 April 2025			560,479
	Additions			441,969
	Disposals			(420,162)
	At 31 March 2026			582,286

	Net book value
	At 31 March 2026			582,286

	At 31 March 2025			560,479


7	Creditors: amounts falling due after more than five years

5


	Company registration number:		07191771
	Myer Yodaiken Ltd

	Balance sheet - continued
	as at 31 March 2026

	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 Profit and loss account has not been delivered to the Registrar.

	Signed by:

	Mr M Yodaiken, Director
	24 July 2026

	2


	Company registration number:	07191771

	Annual report and unaudited financial statements
	for the year ended 31 March 2026
	for
	Myer Yodaiken Ltd


	Pages for filing with the Registrar