THEYIELDSEEKER LTD

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 10424287

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,540		3,080
Investment Properties	6		736,955		736,955

			738,495		740,035
CURRENT ASSETS
Debtors	7	3,680		23,767
Cash at bank and in hand		2,111		11,513

		5,791		35,280
Creditors: Amounts Falling Due Within One Year	8	(364,623 )		(367,904 )

NET CURRENT ASSETS (LIABILITIES)			(358,832 )		(332,624 )

TOTAL ASSETS LESS CURRENT LIABILITIES			379,663		407,411

Creditors: Amounts Falling Due After More Than One Year	9		(418,833 )		(424,726 )

NET LIABILITIES			(39,170 )		(17,315 )

CAPITAL AND RESERVES
Called up share capital	11		100		100
Income Statement			(39,270 )		(17,415 )

SHAREHOLDERS' FUNDS			(39,170)		(17,315)

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THEYIELDSEEKER LTD

Statement of Financial Position (continued)

As At 31 October 2025

For the year ending 31 October 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 Income Statement.

On behalf of the board

Mr Brandon Koh Director	Dr Mei Tong Director
30 September 2026

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

1. General Information

THEYIELDSEEKER LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10424287 . The registered office is 143 Station Road, Hampton, Middlesex, TW12 2AL.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover represents rental income from investment properties.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Business Know How. It is amortised to the income statement over its estimated economic life of five years.

2.5. 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:

Fixtures & Fittings

Straight line over 3 years

2.6. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

2.7. Taxation

Income 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 profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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THEYIELDSEEKER LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 November 2024	6,166

As at 31 October 2025	6,166

Amortisation
As at 1 November 2024	6,166

As at 31 October 2025	6,166

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 November 2024	15,628

As at 31 October 2025	15,628

Depreciation
As at 1 November 2024	12,548
Provided during the period	1,540

As at 31 October 2025	14,088

Net Book Value
As at 31 October 2025	1,540

As at 1 November 2024	3,080

6. Investment Property

	2025
	£
Fair Value
As at 1 November 2024 and 31 October 2025	736,955
Disposals	-

As at 31 October 2025	736,955

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	754,954	-

Fair Value at 31 October 2025 is represented by:

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THEYIELDSEEKER LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Cost	£754,954
Valuation in 2021	(£17,999)
	£736,955

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	3,680	23,767

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,920	1,920
Other creditors	362,703	365,984

	364,623	367,904

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

	2025	2024
	£	£
Bank loans	418,833	424,726

10. Secured Creditors

The mortgage provided by Hampshire Trust Bank PLC is secured against the freehold interest in the properties known as 7 Drummond Street, 239 Merridale Street West and Flat 805, Iris House, 12 Hemlock Street by way of a fixed charge and contains a negative pledge.

	2025		2024
	£		£
Bank loans and overdrafts	-		424,726

11. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

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