Company No: 13238572 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Christopher Hargroves
	Emily Hargroves

REGISTERED OFFICE	Wellington House Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

COMPANY NUMBER

13238572 (England and Wales)

ACCOUNTANT	Inglis Chartered Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	106,223		72,417
		106,223		72,417
Current assets
Debtors	4	14,508		63,650
Cash at bank and in hand	5	355,901		458,773
		370,409		522,423
Creditors: amounts falling due within one year	6	( 240,286)		( 401,327)
Net current assets		130,123		121,096
Total assets less current liabilities		236,346		193,513
Provision for liabilities	7, 8	( 26,556)		( 18,108)
Net assets		209,790		175,405
Capital and reserves
Called-up share capital	9	100		10
Profit and loss account		209,690		175,395
Total shareholders' funds		209,790		175,405

For the financial year ending 31 March 2026 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Yuzu Street Food Ltd (registered number: 13238572) were approved and authorised for issue by the Board of Directors on 06 August 2026. They were signed on its behalf by:

Christopher Hargroves Director

Emily Hargroves Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Yuzu Street Food Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wellington House Aviator Court, Clifton Moor, York, YO30 4UZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	76		59

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	133,722		133,722
Additions	62,233		62,233
At 31 March 2026	195,955		195,955
Accumulated depreciation
At 01 April 2025	61,305		61,305
Charge for the financial year	28,427		28,427
immaterial	0		0
At 31 March 2026	89,732		89,732
Net book value
At 31 March 2026	106,223		106,223
At 31 March 2025	72,417		72,417

4. Debtors

	2026		2025
	£		£
Other debtors	14,508		63,650

5. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	355,901		458,773
Less: Bank overdrafts	( 6,042)		( 13,077)
	349,859		445,696

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank overdrafts	6,042		13,077
Trade creditors	53,122		139,938
Taxation and social security	101,102		153,649
Other creditors	80,020		94,663
	240,286		401,327

7. Provision for liabilities

	2026		2025
	£		£
Deferred tax	26,556		18,108

8. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 18,108)		0
Charged to the Statement of Income and Retained Earnings	( 8,448)		( 18,108)
At the end of financial year	( 26,556)		( 18,108)

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each (2025: 10 shares of £ 1.00 each)	100		10