YHGE Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC689830 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

YHGE Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

C Barrett-Freeman

REGISTERED OFFICE:

16 Ravelston House Park

Edinburgh

EH4 3LU

REGISTERED NUMBER:

SC689830 (Scotland)

ACCOUNTANTS:

Goddard Accounting and Tax Solutions

Ben Loyal Lodge

25 Kenilworth Road

Bridge Of Allan

Stirling

FK9 4EH

FIXED ASSETS

Intangible assets

4

-

5,237

Tangible assets

5

219

755

219

5,992

CURRENT ASSETS

Stocks

2,275

1,718

Debtors

6

13,273

3,917

Cash at bank

14,250

56,495

29,798

62,130

CREDITORS

Amounts falling due within one year

7

7,409

55,040

NET CURRENT ASSETS

22,389

7,090

TOTAL ASSETS LESS CURRENT
LIABILITIES

22,608

13,082

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

22,408

12,882

SHAREHOLDERS' FUNDS

22,608

13,082

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 his 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 26 October 2026 and were signed by:

C Barrett-Freeman - Director

1.	STATUTORY INFORMATION

YHGE Ltd is a private company, limited by shares , registered in Scotland. 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 the sale of clothing, class fees, membership and income invoiced for performances.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Plant and machinery etc - 33.3% on cost.

Costumes - 50% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current 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 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 balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

26,193

AMORTISATION

At 1 April 2025

20,956

Charge for year

5,237

At 31 March 2026

26,193

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

5,237

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

10,160

Additions

438

At 31 March 2026

10,598

DEPRECIATION

At 1 April 2025

9,405

Charge for year

974

At 31 March 2026

10,379

NET BOOK VALUE

At 31 March 2026

219

At 31 March 2025

755

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

1,700

1,900

Amounts owed by associates

9,858

-

Other debtors

1,715

2,017

13,273

3,917

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

363

1,422

Taxation and social security

4,241

3,930

Other creditors

2,805

49,688

7,409

55,040

8.	RELATED PARTY DISCLOSURES

During the year, the company made a loan to an associate company, YHGEP Ltd, of £9,858. The loan is interest free, unsecured and repayable on demand.

The balance due from YHGEP Ltd at 31 March 2026 is £9,858 (31 March 2025 - £nil).

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of YHGE Ltd for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of YHGE Ltd in accordance with the terms of our engagement letter dated 23 August 2022. Our work has been undertaken solely to prepare for your approval the financial statements of YHGE Ltd and state those matters that we have agreed to state to the director of YHGE Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that YHGE Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of YHGE Ltd. You consider that YHGE Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of YHGE Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Goddard Accounting and Tax Solutions

Ben Loyal Lodge

25 Kenilworth Road

Bridge Of Allan

Stirling

FK9 4EH

26 October 2026