REGISTERED NUMBER: 14754131 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Yuen & Co Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Miss V S T Yuen

REGISTERED OFFICE:

14 Honeysuckle Drive

Abbeymead

Gloucester

GL4 4DU

REGISTERED NUMBER:

14754131 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

Monzo

Broadwalk House

5 Appold Street

London

EC2A 2AG

FIXED ASSETS

Tangible assets

4

98

197

Investment property

5

174,000

174,000

174,098

174,197

CURRENT ASSETS

Cash at bank

792

1,149

CREDITORS

Amounts falling due within one year

6

85,162

82,338

NET CURRENT LIABILITIES

(84,370

)

(81,189

)

TOTAL ASSETS LESS CURRENT LIABILITIES

89,728

93,008

CREDITORS

Amounts falling due after more than one year

7

93,388

96,814

NET LIABILITIES

(3,660

)

(3,806

)

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

4,568

4,568

Retained earnings

(8,328

)

(8,474

)

SHAREHOLDERS' FUNDS

(3,660

)

(3,806

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 October 2026 and were signed by:

Miss V S T Yuen - Director

1.	STATUTORY INFORMATION

Yuen & Co Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents rental income due for the accounting period from the investment property.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Income Statement.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Going concern

Despite net current liabilities of £84,370 (2025 - £81,189) the accounts have been prepared on a going concern basis. The director has reviewed the future cash flows of the business and has expressed her intention to financially support the company for the foreseeable future, deeming the going concern basis of preparation to be appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

Cost

At 1 April 2025

and 31 March 2026

394

Depreciation

At 1 April 2025

197

Charge for year

99

At 31 March 2026

296

Net book value

At 31 March 2026

98

At 31 March 2025

197

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 April 2025

and 31 March 2026

174,000

Net book value

At 31 March 2026

174,000

At 31 March 2025

174,000

The director has reviewed the local property market and made enquiries with local agents to ascertain the fair value of the investment property. Based on this review, the director deems the fair value of the investment property has not changed from the previous year end.

If investment property had not been revalued it would have been included at its historic cost of £169,432 (2024 - £169,432).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans and overdrafts

3,380

3,195

Other creditors

81,782

79,143

85,162

82,338

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans

93,388

96,814

31/3/26

31/3/25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

77,797

82,076

8.	SECURED DEBTS

The following secured debts are included within creditors:

31/3/26

31/3/25

£

£

Bank loans

96,768

100,009

The bank loan is secured by a fixed charge over the company's investment property.

9.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

4,568

10.	RELATED PARTY DISCLOSURES

Miss V S T Yuen

Director

The director loaned funds to the company to assist with the purchase of the investment property. At 31 March 2026, the company owed the director £81,183 (2025 - £78,543). The loan is interest free and has no fixed repayment terms.