YUM YUM LONDON LIMITED - Filleted accounts

Registered number

07464680

YUM YUM LONDON LIMITED

Filleted Accounts

31 December 2025

YUM YUM LONDON LIMITED
Registered number:		07464680
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	4		14,501			14,501
Tangible assets	3		45,429			5,261
			59,930			19,762

Current assets
Investments held as current assets	5	249,295			249,295
Cash at bank and in hand		224,648			339,343
		473,943			588,638

Creditors: amounts falling due within one year	6	(9,576)			(9,316)

Net current assets			464,367			579,322

Total assets less current liabilities			524,297			599,084

Creditors: amounts falling due after more than one year	7		(32,072)			-



Net assets			492,225			599,084

Capital and reserves
Called up share capital			100			100
Profit and loss account			492,125			598,984

Shareholders' funds			492,225			599,084

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Bethan Algieri
Director
Approved by the board on 23 July 2026

YUM YUM LONDON LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	1.1 Basis of preparation of the financial statements
	The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	1.2 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.

	1.3 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:

	Computer equipment	25% straight line
	Fixtures, fittings, and equipment	25% straight line
	Motor vehicles	25% straight line

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



2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Computer equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	55,374		-		55,374
	Additions	3,370		53,080		56,450
	At 31 December 2025	58,744		53,080		111,824

	Depreciation
	At 1 January 2025	50,113		-		50,113
	Charge for the year	3,012		13,270		16,282
	At 31 December 2025	53,125		13,270		66,395

	Net book value
	At 31 December 2025	5,619		39,810		45,429
	At 31 December 2024	5,261		-		5,261


4	Intangible fixed assets					£
	NFT Floor price of art:

	Cost
	At 1 January 2025					14,501
	At 31 December 2025					14,501

	Amortisation
	At 31 December 2025					-

	Net book value
	At 31 December 2025					14,501
	At 31 December 2024					14,501




5	Current asset investments			2025		2024
£					£
	Fair value
	Unlisted investments			249,295		249,295



6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			1,736		2,406
	Director's current account			5,678		8,097
	Taxation and social security costs			(346)		(1,187)
	Other creditors			2,508		-
				9,576		9,316


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			32,072		-


8	Share capital			2025		2024
£					£


	Allotted, called up and fully paid			100		100