YH Holdings (UK) Limited - Accounts to registrar - small 17.2

REGISTERED NUMBER: 09411110 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2017

FOR

YH HOLDINGS (UK) LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

M J Hunter

A E Yendall

REGISTERED OFFICE:

75 Park Lane

Croydon

Surrey

CR9 1XS

REGISTERED NUMBER:

09411110 (England and Wales)

AUDITORS:

Kings Mill Partnership

Chartered Accountants and Statutory Auditors

75 Park Lane

Croydon

Surrey

CR9 1XS

FIXED ASSETS

Investments

3

875

100

CURRENT ASSETS

Debtors

4

6,555

4,810

Cash at bank

500,377

822

506,932

5,632

CREDITORS

Amounts falling due within one year

5

504,393

3,370

NET CURRENT ASSETS

2,539

2,262

TOTAL ASSETS LESS CURRENT LIABILITIES

3,414

2,362

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

2,414

1,362

SHAREHOLDERS' FUNDS

3,414

2,362

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

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

The financial statements were approved by the Board of Directors on 29 September 2017 and were signed on its behalf by:

M J Hunter - Director

1.	STATUTORY INFORMATION

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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 year 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.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2016

100

Additions

775

At 31 March 2017

875

NET BOOK VALUE

At 31 March 2017

875

At 31 March 2016

100

The company's investments at the Statement of Financial Position date in the share capital of companies include

the following:

Yendall Hunter Limited

Registered office: United Kingdom

Nature of business: Consultancy

%

Class of shares:

holding

Ordinary

100.00

2017

2016

£

£

Aggregate capital and reserves

4,951,149

2,282,975

Profit for the year/period

3,868,274

3,282,875

YH Corp.

Registered office: United States of America

Nature of business: Consultancy

%

Class of shares:

holding

Common

100.00

2017

£

Aggregate capital and reserves

21,106

Profit for the year

20,332

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Amounts owed by group undertakings

6,555

4,810

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Corporation tax

263

340

Accruals

4,130

3,030

Amounts owed to group undertakings

500,000

-

504,393

3,370

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Taylor FCA (Senior Statutory Auditor)

for and on behalf of Kings Mill Partnership

7.	TRANSACTIONS WITH DIRECTORS

During the period, total dividends of £1,200,000 were paid to the directors.

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The

Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party

transactions with wholly owned subsidiaries within the group.