The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Yoh Solutions Ltd (04585332) is a private company limited by shares incorporated in England and Wales. The registered office is Arena Business Centre, 100 Berkshire Place, Winnersh, Wokingham, RG41 5RD.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The directors have carefully considered the funding requirements of the company for the foreseeable future. The directors' assessment indicates an increase in trading activity over the next twelve months. Together with the financial support available from the wider group, the company is forecast to have sufficient resources to continue operating for the foreseeable future.

The company meets its day-to-day working capital requirements through cash reserves and group funding arrangements. Yoh Services LLC, the company's immediate parent undertaking, has confirmed that it will not seek repayment of the amount due of £874,360.75 where such repayment would be detrimental to the company's ability to meet its obligations as they fall due, for a period of at least twelve months from the date of approval of these financial statements.

Day & Zimmermann Group Inc., the company's ultimate controlling party, has similarly confirmed that it will not seek repayment of the amount due of £4,411,694.49 for a period of at least twelve months from the date of approval of these financial statements. In addition, Day & Zimmermann Group Inc. has confirmed that it will continue to provide financial support to the company as required during this period.

The directors have also considered the continuing impact of wider economic conditions on the company's operations and financial position.

Having considered the forecasts, available funding facilities and support from the wider group, the directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future and, accordingly, continue to adopt the going concern basis of accounting in preparing these financial statements.

Turnover represents the amounts, excluding Value Added Tax, derived from the provision of services to third party customers during the period.

Contractor revenue is recognised as work is carried out on the following basis:

• Where the contractor is placed on behalf of a principal, turnover is represented by the commission value of the transaction.

• Where the contractor is placed directly with the end user, turnover is represented by the full scale value of the transaction.

Revenue from permanent placement services is recognised when the company's performance obligation has been satisfied, which is ordinarily when the candidate commences employment with the client.

Turnover is accrued based on time worked, that is yet to be invoiced, to the principal or end user at the year end.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including trade and other payables and loans from fellow group companies that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Trade payables 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 payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was:

At 31 December 2025 the company had £5,598,781 (2024 - £5,521,127) of tax losses available for future use.

No deferred tax asset has been recognised in respect of the losses due to the uncertainty as to when these will be utilised.

Included in the other creditors due in more than one year is an amount of £874,361 (2024 - £1,074,975) owed to Yoh Services LLC and £4,411,694 (2024 - £4,092,374) owed to Day & Zimmermann, who are both related company's. These loans are subject to interest at 8% on net assets less cash of the company. This will accrued, only from the point when the company is profitable.

The share classes are ranked pari passu.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

During the year the company did not acted as an agent.

The company has taken advantage of the exemption available in FRS 102 s33.1a "Related party disclosures" whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertaking of the group.

The company's ultimate parent company and controlling party in the current and previous year was Day & Zimmermann Group Inc, a company incorporated in the United States of America.