REGISTERED NUMBER: 12964479 (England and Wales)

Unaudited Financial Statements

for the Period 1 November 2024 to 30 April 2026

for

Yototo Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S D Hampson

REGISTERED OFFICE:

Windsor House

Long Bennington Business Park

Main Road, Long Bennington

Newark

Nottinghamshire

NG23 5JR

REGISTERED NUMBER:

12964479 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Intangible assets

4

-

11,899

CURRENT ASSETS

Debtors

5

34

-

Cash at bank

11,801

41,720

11,835

41,720

CREDITORS

Amounts falling due within one year

6

1,740

2,341

NET CURRENT ASSETS

10,095

39,379

TOTAL ASSETS LESS CURRENT LIABILITIES

10,095

51,278

PROVISIONS FOR LIABILITIES

-

1,285

NET ASSETS

10,095

49,993

CAPITAL AND RESERVES

Called up share capital

7

2,000

2,000

Share premium

281,543

281,543

Retained earnings

(273,448

)

(233,550

)

SHAREHOLDERS' FUNDS

10,095

49,993

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:

Mr S D Hampson - Director

1.	STATUTORY INFORMATION

Yototo 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

An impairment loss has been recognised in the Income Statement, following an assessment at the Statement of Financial Position date indicating the recoverable amount was less than its carrying value.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 November 2024

and 30 April 2026

18,429

AMORTISATION

At 1 November 2024

6,530

Amortisation for period

2,764

Impairments

9,135

At 30 April 2026

18,429

NET BOOK VALUE

At 30 April 2026

-

At 31 October 2024

11,899

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

VAT

34

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade creditors

96

172

VAT

-

651

Other creditors

694

518

Accruals and deferred income

950

1,000

1,740

2,341

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2024

value:

£

£

2,000

Ordinary

1

2,000

2,000