Say Yes Commerce Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 15745037

		31 December 2025		31 May 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,315		6,288

			5,315		6,288
CURRENT ASSETS
Debtors	5	39,157		3,480
Cash at bank and in hand		33,109		34,697

		72,266		38,177
Creditors: Amounts Falling Due Within One Year	6	(111,720 )		(75,200 )

NET CURRENT ASSETS (LIABILITIES)			(39,454 )		(37,023 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(34,139 )		(30,735 )

NET LIABILITIES			(34,139 )		(30,735 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(34,239 )		(30,835 )

SHAREHOLDERS' FUNDS			(34,139)		(30,735)

Page 1

Page 2

Say Yes Commerce Ltd

Balance Sheet (continued)

As At 31 December 2025

For the period 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 Sean Connell Director	Mr Philip Clark Director
15 October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Say Yes Commerce Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15745037 . The registered office is Bonding Warehouse, Terry Avenue, York, England, YO1 6FA.

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 continue to give their support to the company over the next 12 months.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.

2.4. 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 and fittings	25% Straight Line
Computer equipment	25% Straight Line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and 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 profit and loss account as incurred.

Page 3

Page 4

Say Yes Commerce Ltd

Notes to the Financial Statements (continued)

For the Period 1 June 2025 to 31 December 2025

2.6. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Other debtors and creditors are measured at amortised cost using the effective interest rate method.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.

2.7. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. 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.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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

Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.

2.8. 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 period was: 3 (2025: 3)

Page 4

Page 5

Say Yes Commerce Ltd

Notes to the Financial Statements (continued)

For the Period 1 June 2025 to 31 December 2025

4. Tangible Assets

	Fixtures and fittings	Computer equipment	Total
	£	£	£
Cost
As at 1 June 2025	1,076	5,596	6,672

As at 31 December 2025	1,076	5,596	6,672

Depreciation
As at 1 June 2025	135	249	384
Provided during the period	157	816	973

As at 31 December 2025	292	1,065	1,357

Net Book Value
As at 31 December 2025	784	4,531	5,315

As at 1 June 2025	941	5,347	6,288

5. Debtors

	31 December 2025	31 May 2025
	£	£
Due within one year
Trade debtors	29,796	2,880
Other debtors	9,361	600

	39,157	3,480

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 May 2025
	£	£
Trade creditors	800	-
Amounts owed to group undertakings	70,263	50,045
Other creditors	10,484	1,153
Taxation and social security	30,173	24,002

	111,720	75,200

7. Related Party Transactions

The amount due to group undertakings at the period end was £70,263 (2025 : £50,045).

Page 5

Page 6

Say Yes Commerce Ltd

Notes to the Financial Statements (continued)

For the Period 1 June 2025 to 31 December 2025

8. Ultimate Controlling Party

The company's ultimate controlling party is Super Assembly Ltd by virtue of ownership of 75% of the issued share capital in the company as of 11 September 2025. Super Assembly Ltd is incorporated in England and Wales. The registered office of Super Assembly Ltd is: Bonding Warehouse, Terry Avenue, York, United Kingdom, YO1 6FA.

Page 6