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Registration number: 04220509

YI-QUAN INVESTMENTS LIMITED
Annual Report and Unaudited Financial Statements
for the Year Ended 30 November 2025

YI-QUAN INVESTMENTS LIMITED

Contents

Company Information | 1
Directors' Report | 2
Profit and Loss Account | 3
Statement of Comprehensive Income | 4
Balance Sheet | 5
Statement of Changes in Equity | 6
Notes to the Unaudited Financial Statements | 7 to 10

YI-QUAN INVESTMENTS LIMITED

Company Information

Directors | Woodford Directors Limited Ms Andreea Ecaterina Mocanu

Company secretary | Woodford Services Limited

Registered office | 3 The Shrubberies George Lane London E18 1BD

Accountants | ACCOUNTING 2 TREND LTD 3 The Shrubberies George Lane London E18 1BD

YI-QUAN INVESTMENTS LIMITED

Directors' Report for the Year Ended 30 November 2025

The directors present their report and the financial statements for the year ended 30 November 2025.

Directors of the company

The directors who held office during the year were as follows:

Woodford Directors Limited

Ms Andreea Ecaterina Mocanu

Principal activity

The principal activity of the company is that of an investment holding company.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 18 August 2026 and signed on its behalf by:

......................................... Ms Andreea Ecaterina Mocanu Director

YI-QUAN INVESTMENTS LIMITED

Profit and Loss Account for the Year Ended 30 November 2025

| Note | 2025 € | 2024 €
Turnover |  | - | -
Gross profit/(loss) |  | - | -
Administrative expenses |  | (1,422) | (1,804)
Operating loss |  | (1,422) | (1,804)
Loss before tax |  | (1,422) | (1,804)
Loss for the financial year |  | (1,422) | (1,804)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

YI-QUAN INVESTMENTS LIMITED

Statement of Comprehensive Income for the Year Ended 30 November 2025

| 2025 € | 2024 €
Loss for the year | (1,422) | (1,804)
Total comprehensive income for the year | (1,422) | (1,804)

YI-QUAN INVESTMENTS LIMITED

(Registration number: 04220509)
Balance Sheet as at 30 November 2025

| Note | 2025 € | 2024 €
Fixed assets |  |  |
Investments | 4 | 94,050 | 94,050
Current assets |  |  |
Cash at bank and in hand |  | 57,272 | 57,272
Creditors: Amounts falling due within one year | 5 | (12,840) | (11,418)
Net current assets |  | 44,432 | 45,854
Net assets |  | 138,482 | 139,904
Capital and reserves |  |  |
Called up share capital | 6 | 516,458 | 516,458
Retained earnings |  | (377,976) | (376,554)
Shareholders' funds |  | 138,482 | 139,904

For the financial year ending 30 November 2025 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 18 August 2026 and signed on its behalf by:

......................................... Ms Andreea Ecaterina Mocanu Director

YI-QUAN INVESTMENTS LIMITED

Statement of Changes in Equity for the Year Ended 30 November 2025

| Share capital € | Profit and loss account € | Total €
At 1 December 2024 | 516,458 | (376,554) | 139,904
Loss for the year | - | (1,422) | (1,422)
Total comprehensive income | - | (1,422) | (1,422)
At 30 November 2025 | 516,458 | (377,976) | 138,482

| Share capital € | Retained earnings € | Total €
At 1 December 2023 | 516,458 | (374,750) | 141,708
Loss for the year | - | (1,804) | (1,804)
At 30 November 2024 | 516,458 | (376,554) | 139,904

YI-QUAN INVESTMENTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
3 The Shrubberies
George Lane
London
E18 1BD
United Kingdom

These financial statements were authorised for issue by the Board on 18 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The financial statements contain information about YI-Quan Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

YI-QUAN INVESTMENTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4 | Investments

| 2025 € | 2024 €
Investments in subsidiaries | 94,050 | 94,050

Subsidiaries | €
Cost or valuation
At 1 December 2024 | 94,050
Provision
Carrying amount
At 30 November 2025 | 94,050
At 30 November 2024 | 94,050

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

YI-QUAN INVESTMENTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
BU-SEN SRL | VIA MARIO DEL MONACO N. 16 - 61121 PESARO (PU) ITALY | Ordinary shares | 99% | 99%

BU-SEN SRL The principal activity of BU-SEN SRL is that of a real estate company.

5 | Creditors

Creditors: amounts falling due within one year

| 2025 € | 2024 €
Due within one year |  |
Accruals and deferred income | 1,438 | 1,504
Other creditors | 11,402 | 9,914
| 12,840 | 11,418

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | € | No. | €
Ordinary shares of €1 each | 516,458 | 516,458 | 516,458 | 516,458

7 | Related party transactions

Loans from related parties

2025 | Other related parties € | Total €
At start of period | 8,940 | 8,940
Advanced | 1,464 | 1,464
At end of period | 10,404 | 10,404

YI-QUAN INVESTMENTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

2024 | Other related parties € | Total €
At start of period | 7,773 | 7,773
Advanced | 1,167 | 1,167
At end of period | 8,940 | 8,940

Terms of loans from related parties

Shareholder’s loan, non-interest bearing