YUPZ.com Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04082575 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

YUPZ.com Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

K Keays

K Foster

REGISTERED OFFICE:

3 Meldola Yard

London

E9 5NW

REGISTERED NUMBER:

04082575 (England and Wales)

ACCOUNTANTS:

Payne & Co

Chartered Accountants

Suite 25 Barkat House

118 Finchley Road

London

NW3 5HT

FIXED ASSETS

Intangible assets

4

6,500

9,750

Tangible assets

5

23,522

23,970

Investments

6

34

30,056

33,754

CURRENT ASSETS

Debtors

7

50,491

59,606

Cash in hand

41,170

69,309

91,661

128,915

CREDITORS

Amounts falling due within one year

8

86,251

97,396

NET CURRENT ASSETS

5,410

31,519

TOTAL ASSETS LESS CURRENT
LIABILITIES

35,466

65,273

CREDITORS

Amounts falling due after more than one year

9

9,333

25,334

NET ASSETS

26,133

39,939

CAPITAL AND RESERVES

Called up share capital

8,696

Share premium

16,354

Retained earnings

1,083

14,889

SHAREHOLDERS' FUNDS

26,133

39,939

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

K Foster - Director

1.	STATUTORY INFORMATION

YUPZ.com Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

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 rates calculated to write off the cost, less estimated residual value of each asset over its expected useful life as follows:

Web design/development - 25% per annum on cost

Tangible fixed assets

Fixed assets are recorded at cost.

Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life as follows:

Fixtures, fittings and equipment

25% reducing balance

Investments in subsidiaries

Investments in associate undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are recognised at amortised cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

and 31 October 2025

13,000

AMORTISATION

At 1 November 2024

3,250

Charge for year

3,250

At 31 October 2025

6,500

NET BOOK VALUE

At 31 October 2025

6,500

At 31 October 2024

9,750

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

94,372

Additions

14,613

Disposals

(36,625

)

At 31 October 2025

72,360

DEPRECIATION

At 1 November 2024

70,402

Charge for year

9,645

Eliminated on disposal

(31,209

)

At 31 October 2025

48,838

NET BOOK VALUE

At 31 October 2025

23,522

At 31 October 2024

23,970

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

34

NET BOOK VALUE

At 31 October 2025

34

At 31 October 2024

34

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

10,140

19,653

Other debtors

37,207

36,300

Accrued income

3,144

3,653

50,491

59,606

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

16,000

Trade creditors

30,194

30,177

Social security and other taxes

15,266

25,059

Other creditors

611

2,887

Directors' accounts

23,184

23,177

Accrued expenses

996

96

86,251

97,396

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.10.25

31.10.24

£

Bank loans - 1-2 years

9,333

16,000

Bank loans - 2-5 years

-

9,334

9,333

25,334

The loan is payable by instalments.

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.10.25

31.10.24

£

Within one year

54,747

47,717

Between one and five years

209,866

-

264,613

47,717

11.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

Bank loans

25,333

41,334

Security for the loan is provided by a fixed and floating charge over all assets of the Company.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is K Keays.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of YUPZ.com Limited for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of YUPZ.com Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of YUPZ.com Limited and state those matters that we have agreed to state to the Board of Directors of YUPZ.com Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than YUPZ.com Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that YUPZ.com 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 loss of YUPZ.com Limited. You consider that YUPZ.com 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 YUPZ.com 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.

Payne & Co

Chartered Accountants

Suite 25 Barkat House

118 Finchley Road

London

NW3 5HT

Date: .............................................