Registration number: 05668096

House of Yosh Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

House of Yosh Limited

Company Information

Directors

Mr R C Coe Mrs C J Coe

Registered office

20 Grove Road Fishponds Bristol BS16 2BH

Accountants

Thompson Jenner LLP Chartered Accountants 28 Alexandra Terrace Exmouth Devon EX8 1BD

House of Yosh Limited

(Registration number: 05668096)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	380	620
Investment property	5	550,000	550,000
		550,380	550,620
Current assets
Debtors	6	6,846	6,722
Cash at bank and in hand		1,313	5,678
		8,159	12,400
Creditors: Amounts falling due within one year	7	(115,160)	(151,790)
Net current liabilities		(107,001)	(139,390)
Total assets less current liabilities		443,379	411,230
Creditors: Amounts falling due after more than one year	7	(62,651)	(73,896)
Provisions for liabilities		(109)	(155)
Net assets		380,619	337,179
Capital and reserves
Called up share capital		100	100
Retained earnings		380,519	337,079
Shareholders' funds		380,619	337,179

For the financial 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.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

House of Yosh Limited

(Registration number: 05668096)
Balance Sheet as at 31 January 2026

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the Board on 21 October 2026 and signed on its behalf by:
 

......................................... Mr R C Coe Director

House of Yosh Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
20 Grove Road
Fishponds
Bristol
BS16 2BH

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

House of Yosh Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold Land and Buildings	2% Straight Line Basis
Fixtures and Equipment	20% Straight Line Basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Amortisation

Asset class	Amortisation method and rate
Goodwill	Over 10 Years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

House of Yosh Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

House of Yosh Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Fixtures and equipment  £	Total £
Cost or valuation
At 1 February 2025	40,623	40,623
At 31 January 2026	40,623	40,623
Depreciation
At 1 February 2025	40,003	40,003
Charge for the year	240	240
At 31 January 2026	40,243	40,243
Carrying amount
At 31 January 2026	380	380
At 31 January 2025	620	620

Included within the net book value of land and buildings above is £Nil (2025 - £Nil) in respect of freehold land and buildings.
 

5	Investment properties

	2026 £
At 1 February	550,000
At 31 January	550,000

A valuation of the property has been provided by the company directors. There has been no valuation of investment property by an independent valuer.

6

Debtors

	2026 £	2025 £
Prepayments and accrued income	6,846	6,722
Total current trade and other debtors	6,846	6,722

House of Yosh Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7

Creditors

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	10,199	9,153
Taxation and social security		10,871	8,122
Other creditors		71,534	97,814
Accrued expenses		22,556	36,701
		115,160	151,790

Creditors include bank loans which are secured of £5,602 (2025 - £4,724).

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	62,651	73,896

	2026 £	2025 £
Due after more than five years
After more than five years by instalments	-	37,285

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