Yakchat Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10475503

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		71,021		90,339

			71,021		90,339
CURRENT ASSETS
Debtors	5	155,750		134,577
Cash at bank and in hand		245,124		97,194

		400,874		231,771
Creditors: Amounts Falling Due Within One Year	6	(284,374 )		(155,913 )

NET CURRENT ASSETS (LIABILITIES)			116,500		75,858

TOTAL ASSETS LESS CURRENT LIABILITIES			187,521		166,197

Creditors: Amounts Falling Due After More Than One Year	7		(61,619 )		(73,849 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(17,755 )		-

NET ASSETS			108,147		92,348

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			108,146		92,347

SHAREHOLDERS' FUNDS			108,147		92,348

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Yakchat Ltd

Balance Sheet (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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D Lafone-Ward

Director

25/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Yakchat Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10475503 . The registered office is Belfield House Hilgay Road, Brockweir, Chepstow, Gwent, NP16 7NU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Computer Equipment	33% straight-line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2024: 13)

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Yakchat Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	107,889	9,652	117,541
Additions	-	5,623	5,623

As at 31 December 2025	107,889	15,275	123,164

Depreciation
As at 1 January 2025	22,477	4,725	27,202
Provided during the period	21,353	3,588	24,941

As at 31 December 2025	43,830	8,313	52,143

Net Book Value
As at 31 December 2025	64,059	6,962	71,021

As at 1 January 2025	85,412	4,927	90,339

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	134,509	112,160
Other debtors	21,241	22,417

	155,750	134,577

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	9,272	9,272
Trade creditors	47,479	45,946
Bank loans and overdrafts	390	2,824
Other creditors	183,583	93,519
Taxation and social security	43,650	4,352

	284,374	155,913

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	61,619	70,890
Bank loans	-	2,959

	61,619	73,849

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Yakchat Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	9,272	9,272
Later than one year and not later than five years	61,619	70,890

	70,891	80,162

	70,891	80,162

9. Related Party Transactions

The director's current account balance included within creditors of £517 (2024 - £3,543) have no fixed date for repayment, are repayable upon demand and are non-interest bearing.

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