YOMATCHA LTD

Company Registration Number:
09828330 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

YOMATCHA LTD

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

YOMATCHA LTD

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 35 542
Investments: 4 159,205 166,271
Total fixed assets: 159,240 166,813
Current assets
Debtors: 5 176,300 6,572
Cash at bank and in hand: 1,671 19,779
Total current assets: 177,971 26,351
Creditors: amounts falling due within one year: 6 (264,308) (156,418)
Net current assets (liabilities): (86,337) (130,067)
Total assets less current liabilities: 72,903 36,746
Total net assets (liabilities): 72,903 36,746
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 72,902 36,745
Shareholders funds: 72,903 36,746

The notes form part of these financial statements

YOMATCHA LTD

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 29 October 2026
and signed on behalf of the board by:

Name: James Farquhar
Status: Director

The notes form part of these financial statements

YOMATCHA LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from a contract to provide services is recognised in the period in which the services are provided.

Tangible fixed assets and depreciation policy

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives on the following bases: Plant and machinery 25% reducing balance; Computer equipment 33% straight line.

Valuation and information policy

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period. Investments in unlisted company shares whose market value can be reliably determined are remeasured to market value at each balance sheet date; where market value cannot be reliably determined, they are stated at historic cost less impairment.

Other accounting policies

Going concern: The financial statements have been prepared on the going concern basis. The company is dependent on the director and shareholders for financial support, which the director is confident will continue for a period of at least another 12 months. As at 31 October 2025, the company had net assets of £72,903. Foreign currency: The Company’s functional and presentational currency is GBP. Foreign currency transactions are translated using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate, with exchange differences recognised in profit or loss. Debtors: Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured at amortised cost using the effective interest method, less any impairment. Creditors: Short-term creditors are measured at the transaction price. Cash: Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Derivative financial instruments: Derivatives, including exchange-traded equity options, are initially recognised at fair value on the date the contract is entered into and are subsequently remeasured to fair value at each balance sheet date. Gains and losses on remeasurement and settlement are recognised in profit or loss.

YOMATCHA LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 0 0

YOMATCHA LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible Assets

Total
Cost £
At 01 November 2024 7,642
At 31 October 2025 7,642
Depreciation
At 01 November 2024 7,100
Charge for year 507
At 31 October 2025 7,607
Net book value
At 31 October 2025 35
At 31 October 2024 542

YOMATCHA LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Fixed investments

ixed asset investments Listed investments / Unlisted investments / Total Cost or valuation At 1 November 2024: £146,624 / £19,647 / £166,271 Net disposals: (£10,150) / £0 / (£10,150) Revaluations: £3,084 / £0 / £3,084 At 31 October 2025: £139,558 / £19,647 / £159,205 Listed investments comprise listed equities and exchange-traded equity options held with Interactive Brokers, stated at market value. Unlisted investments are stated at cost less impairment.

YOMATCHA LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Debtors

2025
£
Debtors due after more than one year: 176,300

At 31 October 2025 the company was owed £176,300 by FBDevCo1 Limited, a company in which it holds 50% of the share capital. The loan is interest-free and repayable on demand.

YOMATCHA LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Creditors: amounts falling due within one year note

Creditors: amounts falling due within one year 2025 / 2024 Trade creditors: £0 / £4,090 Corporation tax: £18,022 / £28,453 Other creditors: £236,483 / £120,875 Accruals and deferred income: £9,803 / £3,000 Total: £264,308 / £156,418 Other creditors includes £236,347 (2024: £120,875) owed to the director. The director’s loan account is unsecured and interest-free, and has no fixed terms of repayment. Other creditors also includes £136 (2024: £nil) of PAYE and National Insurance owed to HM Revenue & Customs.

YOMATCHA LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

7. Related party transactions

Name of the related party: J T Farquhar
Relationship:
Director and shareholder
Description of the Transaction: The director has made loans to the company through his director’s loan account. The loan is unsecured, interest-free and has no fixed terms of repayment. At 31 October 2025 the company owed the director £236,347 (2024: £120,875).
£
Balance at 01 November 2024 120,875
Balance at 31 October 2025 236,347
Name of the related party: FBDevCo Limited
Relationship:
Joint venture: the company holds 50% of its share capital and is one of its directors
Description of the Transaction: During the year the company lent £176,300 to FBDEVCO1 Limited. The loan is interest-free and is not expected to be repaid within one year. At 31 October 2025 the company was owed £176,300 (2024: £nil).
£
Balance at 01 November 2024 0
Balance at 31 October 2025 175,300