Y G I Ltd

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

Registered number: 04840371

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		37,741		43,731

			37,741		43,731
CURRENT ASSETS
Stocks		1,000		10,000
Debtors	5	314,633		171,613
Cash at bank and in hand		159,247		204,898

		474,880		386,511
Creditors: Amounts Falling Due Within One Year	6	(227,022 )		(227,154 )

NET CURRENT ASSETS (LIABILITIES)			247,858		159,357

TOTAL ASSETS LESS CURRENT LIABILITIES			285,599		203,088

Creditors: Amounts Falling Due After More Than One Year	7		-		(10,253 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(8,929 )		(10,334 )

NET ASSETS			276,670		182,501

CAPITAL AND RESERVES
Called up share capital	12		6		6
Profit and Loss Account			276,664		182,495

SHAREHOLDERS' FUNDS			276,670		182,501

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Y G I Ltd

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

Ms Diane Larkin

Director

27/10/2026

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

1. General Information

Y G I Ltd Registered number 04840371 is a limited by shares company incorporated in England & Wales. The Registered Office is 19 Middlewoods Way, Carlton, Barnsley, South Yorkshire, S71 3HR.

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. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Tools and Equipment	25% reducing balance
Motor Vehicles	25% reducing balance
Equipment Fixtures and Fittings	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over 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 the profit and loss account as incurred.

2.5. 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.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2025: 18)

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Y G I Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Tools and Equipment	Motor Vehicles	Equipment Fixtures and Fittings	Total
	£	£	£	£
Cost
As at 1 February 2025	11,862	248,686	14,009	274,557
Additions	-	7,000	-	7,000
Disposals	-	(20,500 )	-	(20,500 )

As at 31 January 2026	11,862	235,186	14,009	261,057

Depreciation
As at 1 February 2025	11,820	205,084	13,922	230,826
Provided during the period	11	12,548	21	12,580
Disposals	-	(20,090 )	-	(20,090 )

As at 31 January 2026	11,831	197,542	13,943	223,316

Net Book Value
As at 31 January 2026	31	37,644	66	37,741

As at 1 February 2025	42	43,602	87	43,731

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Motor Vehicles	4,941	6,588

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	273,811	134,648
Prepayments and accrued income	4,682	5,355
VAT debtor	36,140	31,610

	314,633	171,613

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	342	4,100
Trade creditors	120,298	154,373
Bank loans and overdrafts	9,643	10,000
Corporation tax	57,272	14,292
PAYE creditor	22,845	24,007
Wages creditor	11,536	12,388

...CONTINUED

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Y G I Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Pension creditor	1,746	1,227
Credit card	-	2,856
Accruals and deferred income	3,340	3,911

	227,022	227,154

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	342
Bank loans	-	9,911

	-	10,253

8. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Net obligations under finance lease and hire purchase contracts	342		4,442

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	342	4,100
Later than one year and not later than five years	-	342

	342	4,442

	342	4,442

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	8,929	10,334

11. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 February 2025	10,334	10,334
Reversals	(1,405 )	(1,405)

Balance at 31 January 2026	8,929	8,929

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Y G I Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

12. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
4 Ordinary Shares of £ 1 each	4	4
2 Ordinary A shares of £ 1 each	2	2

	6	6

13. Other Commitments

At the end of the period the company had annual commitments under non-cancellable leases as follows:

	2026	2025
	£	£
Not later than one year	33,369	27,790
Later than one year and not later than five years	25,463	33,042

	58,832	60,832

14. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2026	2025
	£	£
Ms Diane Larkin	75,000	35,000

Ms D Larkin, director, has given a personal gaurantee in respect of the bank overdraft to a limit of £100,000.

15. Related Party Transactions

The company is controlled by Ms D Larkin and Mr N Ferguson, directors and shareholders of the company.

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