REGISTERED NUMBER: 12343237 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Yo1 Enterprises Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr W A Chadwick

Mr D A Parker

REGISTERED OFFICE:

Unit 1 The Raylor Centre

James Street

York

YO10 3DW

REGISTERED NUMBER:

12343237 (England and Wales)

ACCOUNTANTS:

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

FIXED ASSETS

Intangible assets

4

45,517

52,520

Property, plant and equipment

5

19,956

33,264

65,473

85,784

CURRENT ASSETS

Debtors

6

101,822

66,523

Cash at bank

29,371

14,712

131,193

81,235

CREDITORS

Amounts falling due within one year

7

35,411

50,819

NET CURRENT ASSETS

95,782

30,416

TOTAL ASSETS LESS CURRENT LIABILITIES

161,255

116,200

CREDITORS

Amounts falling due after more than one year

8

515,968

425,805

NET LIABILITIES

(354,713

)

(309,605

)

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

(354,717

)

(309,609

)

(354,713

)

(309,605

)

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2026 and were signed on its behalf by:

Mr W A Chadwick - Director

1.	STATUTORY INFORMATION

Yo1 Enterprises 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

Revenue 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 initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Branding costs are being amortised evenly over their estimated useful life of ten years.

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

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

20% on cost

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

70,026

AMORTISATION

At 1 January 2025

17,506

Charge for year

7,003

At 31 December 2025

24,509

NET BOOK VALUE

At 31 December 2025

45,517

At 31 December 2024

52,520

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

47,397

17,711

9,385

74,493

Additions

1,375

-

460

1,835

At 31 December 2025

48,772

17,711

9,845

76,328

DEPRECIATION

At 1 January 2025

25,384

12,412

3,433

41,229

Charge for year

9,663

3,542

1,938

15,143

At 31 December 2025

35,047

15,954

5,371

56,372

NET BOOK VALUE

At 31 December 2025

13,725

1,757

4,474

19,956

At 31 December 2024

22,013

5,299

5,952

33,264

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

16,379

27,576

Other debtors

85,443

38,947

101,822

66,523

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

20,194

24,586

Taxation and social security

6,668

17,168

Other creditors

8,549

9,065

35,411

50,819

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,250

4,250

Trade creditors

421,119

354,956

Other creditors

93,599

66,599

515,968

425,805

9.	GOING CONCERN

The company's liabilities exceed its assets, however, of the liabilities, £500,418 (2024: £405,256) is funding provided by the majority shareholder, Wayne Chadwick, and by companies under his control. Given this support, the accounts have been prepared on a going concern basis.