REGISTERED NUMBER: 03850391 (England and Wales)

YUMI'S DRY CLEANERS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

E Eljon

REGISTERED OFFICE:

923 Finchley Road

London

NW11 7PE

REGISTERED NUMBER:

03850391 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

48,313

53,723

48,313

53,723

CURRENT ASSETS

Stocks

2,691

2,752

Debtors

39,426

31,634

Cash at bank

24,515

24,206

66,632

58,592

CREDITORS

Amounts falling due within one year

304,307

341,718

NET CURRENT LIABILITIES

(237,675

)

(283,126

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(189,362

)

(229,403

)

CREDITORS

Amounts falling due after more than one year

1,734

1,734

NET LIABILITIES

(191,096

)

(231,137

)

CAPITAL AND RESERVES

Called up share capital

6

2

2

Retained earnings

(191,098

)

(231,139

)

SHAREHOLDERS' FUNDS

(191,096

)

(231,137

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 September 2026 and were signed by:

E Eljon - Director

1.	STATUTORY INFORMATION

Yumi'S Dry Cleaners Limited 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 as the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Plant and machinery - 25% Reducing balance

Fixtures & Fittings - 25% Reducing balance

Motor vehicles - 25% Reducing balance

Computer equipment - 25% Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Going concern

The business is returning to profitability however the balance sheet is still negative and the accounts have been prepared on a going concern basis as the company's loan creditors have agreed not to call in the loans.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

and 30 September 2025

43,367

AMORTISATION

At 1 October 2024

and 30 September 2025

43,367

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

328,826

Additions

10,693

At 30 September 2025

339,519

DEPRECIATION

At 1 October 2024

275,103

Charge for year

16,103

At 30 September 2025

291,206

NET BOOK VALUE

At 30 September 2025

48,313

At 30 September 2024

53,723

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2