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Registered number: 13378435
Yak Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ascendant Partners Limited
Second Floor, Curzon House
24 High Street
Banstead
Surrey
SM7 2LJ
Yak Holdings Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Yak Holdings Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Yak Holdings Limited for the year ended 31 December 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Yak Holdings Limited , as a body, in accordance with the terms of our engagement letter dated 21 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of Yak Holdings Limited and state those matters that we have agreed to state to the directors of Yak Holdings Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Yak Holdings Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Yak Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Yak Holdings Limited . You consider that Yak Holdings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Yak Holdings Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
4 September 2026
Ascendant Partners Limited
Second Floor, Curzon House
24 High Street
Banstead
Surrey
SM7 2LJ
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Yak Holdings Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 13378435
2025 2024
as restated
£ £
Fixed assets 6,083,609 2,610,141
Current assets 2,012,998 5,754,466
Prepayments and accrued income 14,817 -
Creditors: Amounts Falling Due Within One Year (88,758 ) (7,683 )
NET CURRENT ASSETS 1,939,057 5,746,783
TOTAL ASSETS LESS CURRENT LIABILITIES 8,022,666 8,356,924
Accruals and deferred income (37,591 ) (32,000 )
NET ASSETS 7,985,075 8,324,924
CAPITAL AND RESERVES 7,985,075 8,324,924

Notes

1. General Information
Yak Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13378435 . The registered office is 43 Bridgewater Street, Liverpool, Merseyside, L1 0AR.
2. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
3. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
R Wilde 370,384 224,824 (485,508 ) - 109,700
The above loan is unsecured, interest free and repayable on demand.
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Yak Holdings Limited
Statement of Financial Position (continued)
As At 31 December 2025
4. Transition to FRS105
These are the first financial statements of the company prepared in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.
The company previously prepared its financial statements in accordance with FRS 102 Section 1A. The directors have elected to prepare the financial statements under FRS 105 as the company now qualifies as a micro-entity and the directors consider that this provides a simpler and more appropriate framework for the size and nature of the company's activities.
In preparing these financial statements, the company has applied FRS 105 retrospectively. Under FRS 105, deferred tax is not recognised. Accordingly, the deferred tax asset previously recognised under FRS 102 Section 1A has been removed, with the corresponding adjustments made to retained earnings and to the profit for the comparative year. The comparative figures for the year ended 31 December 2024 have been restated accordingly.
Reconciliation of equity
As at
31 December 2024
£
Equity as previously reported under FRS 102 Section 1A                     
8,344,913
Removal of deferred tax asset
(19,989)
1
Equity as restated under FRS 105
8,324,924
1
Reconciliation of profit
As at
31 December 2024
£
Profit as previously reported under FRS 102 Section 1A                       
3,214,766
Deferred tax credit removed
(19,989)
1
Profit restated under FRS 105
3,194,777
1
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Yak Holdings Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
R Wilde
Director
4 September 2026
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