Yau Ley Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10580950

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,971,669		2,035,446

			1,971,669		2,035,446
CURRENT ASSETS
Stocks		10,000		10,000
Debtors		233,391		272,220
Cash at bank and in hand		38,867		24,646

		282,258		306,866
Creditors: Amounts Falling Due Within One Year		(703,810 )		(665,121 )

NET CURRENT ASSETS (LIABILITIES)			(421,552 )		(358,255 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,550,117		1,677,191

Creditors: Amounts Falling Due After More Than One Year			(1,881,357 )		(1,917,266 )

NET LIABILITIES			(331,240 )		(240,075 )

CAPITAL AND RESERVES
Called up share capital	5		2,000		2,000
Revaluation reserve			275,113		275,113
Profit and Loss Account			(608,353 )		(517,188 )

SHAREHOLDERS' FUNDS			(331,240)		(240,075)

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Yau Ley Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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

G Hughes

Director

07/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Yau Ley Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10580950 . The registered office is Suite 1b1 Argyle House, Northside, Joel Street, Northwood, Middlesex, HA6 1NW.

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 believe the company to be a going concern and will financially support the company for at least twelve months from the date of approving the accounts

2.3. Significant judgements and estimations

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

2.4. 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.

2.5. 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:

Leasehold improvements	Straight line over 15 years
Plant & Machinery	20% reducing balance basis
Motor Vehicles	20% reducing balance basis
Fixtures & Fittings	20% reducing balance basis
Computer Equipment	20% straight line basis

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 38 (2025: 40)

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Yau Ley Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Land & Property
	Freehold	Leasehold improvements	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 February 2025	1,190,845	1,092,326	186,617	21,036
Additions	23,353	13,701	4,410	-

As at 31 January 2026	1,214,198	1,106,027	191,027	21,036

Depreciation
As at 1 February 2025	-	405,639	97,439	21,036
Provided during the period	-	73,735	18,718	-

As at 31 January 2026	-	479,374	116,157	21,036

Net Book Value
As at 31 January 2026	1,214,198	626,653	74,870	-

As at 1 February 2025	1,190,845	686,687	89,178	-


	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	189,302	33,498	2,713,624
Additions	2,070	1,330	44,864

As at 31 January 2026	191,372	34,828	2,758,488

Depreciation
As at 1 February 2025	127,964	26,100	678,178
Provided during the period	12,681	3,507	108,641

As at 31 January 2026	140,645	29,607	786,819

Net Book Value
As at 31 January 2026	50,727	5,221	1,971,669

As at 1 February 2025	61,338	7,398	2,035,446

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2,000	2,000

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