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# YOCAU LIMITED

## Company Registration Number:
12106059 (England and Wales)

## Unaudited statutory accounts for the year ended 31 October 2024

## Period of accounts

## Start date: 1 November 2023

## End date: 31 October 2024

# YOCAU LIMITED

## Contents of the Financial Statements

for the Period Ended 31 October 2024

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# YOCAU LIMITED

Directors' report period ended 31 October 2024

The directors present their report with the financial statements of the company for the period ended 31 October 2024

Principal activities of the company

public house

Company policy on disabled employees

1. Policy Statement Yocau limited is committed to creating an inclusive workplace where all employees are treated with dignity, fairness, and respect. We recognise the valuable contributions of people with disabilities and are committed to ensuring that disabled employees, workers, job applicants, and visitors are not disadvantaged because of their disability. We will comply with our obligations under the Equality Act 2010 and any other applicable legislation and will take reasonable steps to remove barriers that may prevent disabled individuals from participating fully in employment and workplace activities. 2. Scope This policy applies to: All employees, regardless of length of service Job applicants Agency workers, contractors, and consultants where applicable Visitors to company premises 3. Definition of Disability For the purposes of this policy, a disability is defined in accordance with the Equality Act 2010 as a physical or mental impairment that has a substantial and long-term adverse effect on a person's ability to carry out normal day-to-day activities. Disabilities may be visible or non-visible and may include, but are not limited to: Physical impairments Sensory impairments Learning disabilities Neurodiverse conditions Mental health conditions Long-term health conditions Progressive conditions 4. Equal Opportunities The Company is committed to ensuring that no employee or applicant is subjected to discrimination, harassment, victimisation, or less favourable treatment because of a disability. Employment decisions relating to recruitment, promotion, training, development, compensation, and termination will be based on merit, skills, qualifications, and business requirements. 5. Recruitment and Selection The Company will: Provide fair and accessible recruitment processes. Make reasonable adjustments during recruitment and assessment activities where requested. Encourage applicants to inform us of any adjustments they may require. Assess candidates based on their ability to perform the essential requirements of the role. 6. Reasonable Adjustments The Company has a legal duty to consider and implement reasonable adjustments where appropriate. Examples of reasonable adjustments may include: Flexible working arrangements Adjusted working hours Modified duties or responsibilities Specialist equipment or software Accessible workstations Additional training or support Changes to workplace policies or procedures Provision of information in accessible formats Requests for adjustments may be made by employees, applicants, managers, or occupational health professionals. Each request will be assessed individually, taking into account: The employee's needs The effectiveness of the adjustment Practicality and cost Available support and funding The impact on the business 7. Disclosure and Confidentiality Employees are encouraged, but not required, to disclose disabilities or health conditions that may affect their work or require workplace support. Any information disclosed will be handled sensitively and confidentially in accordance with data protection legislation. Information will only be shared with those who need to know in order to provide support or implement adjustments. 8. Sickness Absence and Disability The Company recognises that disability-related absences may require different consideration from general sickness absence. Managers will: Consider disability-related absences separately where appropriate. Seek occupational health advice when necessary. Explore reasonable adjustments that may help reduce future absence. Support employees returning to work following periods of absence. 9. Training and Awareness The Company will provide appropriate training and guidance to managers and employees to promote disability awareness, inclusion, and understanding of legal responsibilities. Managers are responsible for ensuring this policy is applied fairly and consistently. 10. Harassment and Bullying The Company has zero tolerance for harassment, bullying, or victimisation related to disability. Any employee who experiences or witnesses inappropriate behaviour is encouraged to report it through the Company's grievance procedure. Complaints will be investigated promptly and confidentially. Disciplinary action may be taken against anyone found to have breached this policy. 11. Responsibilities Employees Employees are expected to: Treat colleagues with dignity and respect. Cooperate in discussions regarding reasonable adjustments. Inform their manager or HR if workplace support may be required. Managers Managers are expected to: Promote an inclusive workplace culture. Respond promptly to requests for support. Consider reasonable adjustments fairly. Maintain confidentiality. Seek HR or specialist advice where appropriate. Human Resources HR will: Provide guidance on disability-related matters. Support managers and employees. Monitor compliance with this policy. Ensure consistency in decision-making. 12. Monitoring and Review The Company will review this policy regularly to ensure it remains effective, compliant with legislation, and reflective of best practice. Any changes will be communicated to employees. 13. Related Policies This policy should be read alongside: Equality, Diversity and Inclusion Policy Recruitment Policy Flexible Working Policy Grievance Policy Dignity at Work Policy Health and Safety Policy Sickness Absence Policy

Directors

The directors shown below have held office during the whole of the period from
1 November 2023 to 31 October 2024

Clare Joyce
Francis Joyce

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
1 June 2026

And signed on behalf of the board by:
Name: Clare Joyce
Status: Director

# YOCAU LIMITED

## Profit And Loss Account

for the Period Ended 31 October 2024

| 2024 | 2023
--- | --- | ---
| £ | £
Turnover: | 365,790 | 375,365
Cost of sales: | ( 157,744 ) | ( 169,943 )
Gross profit(or loss): | 208,046 | 205,422
Administrative expenses: | ( 252,506 ) | ( 262,095 )
Other operating income: |  | 6,703
Operating profit(or loss): | (44,460) | (49,970)
Interest payable and similar charges: |  | ( 552 )
Profit(or loss) before tax: | (44,460) | (50,522)
Tax: | ( 75,758 ) | ( 56,493 )
Profit(or loss) for the financial year: | (120,218) | (107,015)

# YOCAU LIMITED

## Balance sheet

As at 31 October 2024

| Notes | 2024 | 2023
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 100 | 100
Fixed assets
Tangible assets: | 3 | 513 | 513
Total fixed assets: |  | 513 | 513
Current assets
Stocks: | 4 | 6,500 | 5,300
Debtors: | 5 | 68,504 | 97,999
Cash at bank and in hand: |  | 502 | 503
Total current assets: |  | 75,506 | 103,802
Creditors: amounts falling due within one year: | 6 | ( 68,504 ) | ( 97,999 )
Net current assets (liabilities): |  | 7,002 | 5,803
Total assets less current liabilities: |  | 7,615 | 6,416
Total net assets (liabilities): |  | 7,615 | 6,416
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 7,515 | 6,316
Total Shareholders' funds: |  | 7,615 | 6,416

The notes form part of these financial statements

# YOCAU LIMITED

## Balance sheet statements

For the year ending 31 October 2024 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.

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

This report was approved by the board of directors on 1 June 2026
and signed on behalf of the board by:

Name: Clare Joyce
Status: Director

The notes form part of these financial statements

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  Turnover is measured at the fair value of the consideration recieved or receivable, excluding discounts, rebates, value added tax and other sales taxes

  Tangible fixed assets depreciation policy

  Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over the estimated useful life, computer equipment 33% straight line

  Valuation information and policy

  Stocks are values at the lower cost and net realisable value, after making due allowance's for obsolete and slow moving items

  Other accounting policies

  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.

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

- ## 2. Employees

  | 2024 | 2023
  --- | --- | ---
  Average number of employees during the period | 7 | 8

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 November 2023 |  |  |  | 513 |  | 513
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 October 2024 |  |  |  | 513 |  | 513
Depreciation |  |  |  |  |  |
At 1 November 2023 |  |  |  |  |  |
Charge for year |  |  |  |  |  |
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 October 2024 |  |  |  |  |  |
Net book value |  |  |  |  |  |
At 31 October 2024 |  |  |  | 513 |  | 513
At 31 October 2023 |  |  |  | 513 |  | 513

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 4. Stocks

| 2024 | 2023
--- | --- | ---
| £ | £
Stocks | 6,500 | 5,300
Total | 6,500 | 5,300

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 5. Debtors

| 2024 | 2023
--- | --- | ---
| £ | £
Trade debtors | 68,504 | 97,999
Total | 68,504 | 97,999

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 6. Creditors: amounts falling due within one year note

| 2024 | 2023
--- | --- | ---
| £ | £
Other creditors | 68,504 | 97,999
Total | 68,504 | 97,999

# YOCAU LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2024

## 7. Financial Commitments

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Board of Directors and authorised for issue on 1st June 2026 and were signed on its behalf by: