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Registered Number: SC788846
Scotland

 

 

 


Unaudited Financial Statements

for the period ended 15 October 2026

for

YUM FRANCHISING LTD

Philip Edward Laurence Davies
Paul Burns
 
 
2026
£
    2025
£
 
Called up share capital not paid 100  100 
Current assets 3,008  25,110 
Creditors: amount falling due within one year (1,719) (4,769)
Net current assets/(liabilities) 1,289  20,341 
Total assets less current liabilities 1,389  20,441 
Creditors: amount falling due after more than one year -  (11,152)
Net assets/(liabilities) 1,389  9,289 
 
Capital and reserves 1,389  9,289 
 



Notes to the Accounts
Statutory Information
Yum Franchising Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number SC788846, registration address Unit 27 Mid Road Industrial Estate, Prestonpans, EH32 9ER, United Kingdom.

The presentation currency is £ sterling.
1.

Accounting Policies

Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).
Going Concern
The Company has discontinued the operation and the current accounts are the last set of accounts after this the directors are planning to apply for striking off the name from the registrar of the Companies.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the Company, net of value-added tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
2.

Average number of employees

Average number of employees during the period was 0 (2025: 0).

Directors' Responsibilities:
  1. For the period ended 15 October 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
  2. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476 of the Companies Act 2006.
  3. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:


---------------------------------------------
Philip Edward Laurence Davies
Director

Date approved: 05 November 2026
1