Company No: 07895890 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	31,344		36,131
		31,344		36,131
Current assets
Debtors	5	57,342		55,791
Cash at bank and in hand		68,959		55,562
		126,301		111,353
Creditors: amounts falling due within one year	6	( 54,723)		( 44,638)
Net current assets		71,578		66,715
Total assets less current liabilities		102,922		102,846
Creditors: amounts falling due after more than one year	7	( 19,553)		( 24,673)
Net assets		83,369		78,173
Capital and reserves
Called-up share capital	8	200		200
Profit and loss account		83,169		77,973
Total shareholders' funds		83,369		78,173

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of YY Online Services Ltd (registered number: 07895890) were approved and authorised for issue by the Board of Directors on 24 July 2026. They were signed on its behalf by:

M Jardine Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

YY Online Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

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

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

5 years straight line

Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 5 years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Vehicles	5 years straight line
Office equipment	3 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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 Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 February 2025	124,890		124,890
At 31 January 2026	124,890		124,890
Accumulated amortisation
At 01 February 2025	124,890		124,890
At 31 January 2026	124,890		124,890
Net book value
At 31 January 2026	0		0
At 31 January 2025	0		0

4. Tangible assets

	Vehicles		Office equipment		Computer equipment		Total
	£		£		£		£
Cost
At 01 February 2025	37,550		7,979		9,757		55,286
Additions	0		0		2,153		2,153
At 31 January 2026	37,550		7,979		11,910		57,439
Accumulated depreciation
At 01 February 2025	4,694		7,979		6,482		19,155
Charge for the financial year	4,928		0		2,012		6,940
At 31 January 2026	9,622		7,979		8,494		26,095
Net book value
At 31 January 2026	27,928		0		3,416		31,344
At 31 January 2025	32,856		0		3,275		36,131

5. Debtors

	2026		2025
	£		£
Trade debtors	56,492		55,695
Other debtors	850		96
	57,342		55,791

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Corporation tax	33,163		24,642
Other taxation and social security	11,228		10,854
Other creditors	10,332		9,142
	54,723		44,638

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other loans (secured)	19,553		24,673

Hire purchase loans are secured against the assets to which they relate to.

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary A shares of £ 1.00 each	100		100
100 Ordinary B shares of £ 1.00 each	100		100
	200		200