REGISTERED NUMBER: 07752659 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

YUKI OMENAI LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

Y E Omenai

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

07752659 (England and Wales)

Fixed assets

Investment property

4

4,687,530

4,687,530

Current assets

Debtors

5

32,357

-

Cash at bank

17,599

8,538

49,956

8,538

Creditors

Amounts falling due within one year

6

(2,823,085

)

(22,819

)

Net current liabilities

(2,773,129

)

(14,281

)

Total assets less current liabilities

1,914,401

4,673,249

Creditors

Amounts falling due after more than one year

7

-

(2,659,525

)

Provisions for liabilities

8

(402,035

)

(402,035

)

Net assets

1,512,366

1,611,689

Capital and reserves

Called up share capital

9

10

10

Retained earnings

10

1,512,356

1,611,679

Shareholders' funds

1,512,366

1,611,689

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

Y E Omenai - Director

1.	Statutory information

Yuki Omenai Limited ('the company") 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 financial statements are prepared in Sterling (£), which is the presentational currency of the company. The financial statements are for the year ended 31 August 2025 (2024: year ended 31 August 2024).

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 as modified by the revaluation of certain assets.

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

Turnover comprises of net receipts receivable from the rental of property to tenants during the period. Turnover is accrued or deferred, dependent on the terms of the rental agreement and income is recognised in the period in which the rental relates.

Investment property

Investment property is carried at fair value determined annually by the director and periodically by an external valuer. Fair value is derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition for the specific asset. No depreciation is provided. Changes in fair value are recognised in the Profit and loss account.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

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

3.	Employees and directors

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

4.	Investment property

Total

£

Fair value

At 1 September 2024

and 31 August 2025

4,687,530

Net book value

At 31 August 2025

4,687,530

At 31 August 2024

4,687,530

This is a directors and external party's valuation, based on what could be reasonably expected on disposal of the property.

Fair value at 31 August 2025 is represented by:

£

Valuation in 2022

1,097,290

Valuation in 2024

774,200

Cost

2,816,040

4,687,530

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

32,357

-

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Amounts owed to group undertakings

6,415

-

Other taxation

-

11,756

Other creditors

2,816,670

11,063

2,823,085

22,819

Included within other creditors is a mortgage facility. The mortgage facility is over a 12 month term and interest is charged at market rate. The mortgage is secured against an investment property held by the company.

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Other creditors

-

2,659,525

8.	Provisions for liabilities

2025

2024

£

£

Deferred tax

402,035

402,035

Deferred tax

£

Balance at 1 September 2024

402,035

Balance at 31 August 2025

402,035

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

Value:

£

£

5

Ordinary

£1

5

5

1

Redeemable A

£1

1

1

1

Redeemable B

£1

1

1

1

Redeemable C

£1

1

1

1

Redeemable D

£1

1

1

1

Redeemable E

£1

1

1

10

10

10.

Reserves

2025

2024

£

£

Distributable reserves

(165,584

)

(66,261

)

Non-distributable reserves

1,677,940

1,677,940

Total reserves

1,512,356

1,611,679

11.	Related party disclosures

At the balance sheet date, included within other creditors is an amount of £1,522,162 (2024: £2,659,525) due to the director of the company. The amounts are interest-free and repayable on demand.

12.	Ultimate controlling party

The immediate parent company is Yomal Holdings Limited, a company registered in England and Wales. The ultimate controlling party is Yuki Omenai.