REGISTERED NUMBER: 09971037 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

Yostrato Ltd

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

D Williams

REGISTERED OFFICE:

C/O APS Accountancy Limited

4 Cromwell Court

New Street

Aylesbury

Buckinghamshire

HP20 2PB

REGISTERED NUMBER:

09971037 (England and Wales)

FIXED ASSETS

Intangible assets

4

61,017

41,482

Tangible assets

5

5,833

3,204

66,850

44,686

CURRENT ASSETS

Debtors

6

50,590

52,756

Cash at bank

238,629

183,141

289,219

235,897

CREDITORS

Amounts falling due within one year

7

(65,406

)

(60,793

)

NET CURRENT ASSETS

223,813

175,104

TOTAL ASSETS LESS CURRENT LIABILITIES

290,663

219,790

CREDITORS

Amounts falling due after more than one year

8

-

(2,826

)

PROVISIONS FOR LIABILITIES

(1,411

)

-

NET ASSETS

289,252

216,964

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

289,251

216,963

SHAREHOLDERS' FUNDS

289,252

216,964

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 28 August 2026 and were signed by:

D Williams - Director

1.	STATUTORY INFORMATION

Yostrato Ltd 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.

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 not amortised.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

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.

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.

Fixed assets

All fixed assets are initially recorded at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

41,482

Additions

63,990

Disposals

(44,455

)

At 31 January 2026

61,017

NET BOOK VALUE

At 31 January 2026

61,017

At 31 January 2025

41,482

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

15,679

Additions

5,263

At 31 January 2026

20,942

DEPRECIATION

At 1 February 2025

12,475

Charge for year

2,634

At 31 January 2026

15,109

NET BOOK VALUE

At 31 January 2026

5,833

At 31 January 2025

3,204

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

49,525

52,088

Amounts owed by group undertakings

390

-

Other debtors

675

668

50,590

52,756

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,123

6,400

Trade creditors

50

53

Taxation and social security

55,647

54,287

Other creditors

6,586

53

65,406

60,793

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,826