Yrcom LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3

Registered number: OC449866

		30 November 2025		30 November 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	12,025		12,025
Investments	5	580		-
Cash at bank and in hand		1,355		66

		13,960		12,091
Creditors: Amounts Falling Due Within One Year	6	-		(2,740 )

NET CURRENT ASSETS (LIABILITIES)			13,960		9,351

TOTAL ASSETS LESS CURRENT LIABILITIES			13,960		9,351

NET ASSETS ATTRIBUTABLE TO MEMBERS			13,960		9,351

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		(100)		(100)
Other amounts		1,869		-

			1,769		(100)

Equity
Members' other interests
Members' capital		100		100
Other reserves		12,091		9,351

			12,191		9,451

			13,960		9,351

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			1,769		(100)
Members' other interests			12,191		9,451

			13,960		9,351

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Page 2

Yrcom LLP

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Artem Yakushenko

Designated Member

28/07/2026

The notes on page 3 form part of these financial statements.

1. General Information

Yrcom LLP is a limited liability partnership, incorporated in England & Wales, registered number OC449866 . The Registered Office is 3rd Floor 86-90 Paul Street, London, EC2A 4NE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are presented in sterling.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Debtors

	30 November 2025	30 November 2024
	£	£
Due within one year
Other debtors	12,025	12,025

5. Current Asset Investments

	30 November 2025	30 November 2024
	£	£
Listed investments	580	-

6. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 November 2024
	£	£
Other creditors	-	2,740

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