10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended: September 30, 2013

o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ____________ to _____________

Commission File No.000-52020

YUS INTERNATIONAL GROUP LIMITED

( Exact name of small business issuer as specified in its charter)

NEVADA	90-0201309
(State or other jurisdiction of	(IRS Employer Identification No.)
incorporation or organization)

Room A, Block B, 21/F
Billion Centre, 1 Wang Kwong Road
Kowloon Bay, Kowloon, Hong Kong	n/a
(Address of Principal Executive Offices)	(Zip Code)

Registrant’s telephone number, including area code: 852- 36986699

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act during the preceding 12 months (or for such shorter period that the issuer was required to file such reports), and (2)has been subject to such filing requirements for the past 90 days. Yes T No £

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x No £

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of "large accelerated filer", "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer	o	Non-accelerated filer	o
Accelerated filer (do not check if smaller reporting company)	o	Smaller reporting company	x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes £ No T

State the number of shares outstanding of each of the issuer’s classes of common equity, as of September 30, 2013, are as follows:

Class of Securities	Shares Outstanding
Common Stock, $0.1 par value	6,819,120 shares

Transitional Small Business Disclosure Format (check one): Yes £ No T

TABLE OF CONTENTS

		Page
PART I - FINANCIAL INFORMATION
Item 1.	Unaudited Condensed Financial Statements		3
	Unaudited Condensed Consolidated Balance Sheets, September 30, 2013 and December 31, 2012		3
	Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income for the three months and nine months ended September 30, 2013 and 2012		4
	Unaudited Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2013 and 2012		5
	Notes to the Unaudited Condensed Consolidated Financial Statements		6
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operation or Plan of Operation		9
Item 3.	Quantitative and Qualitative Disclosures About Market Risk		11
Item 4.	Controls and Procedures		11
PART II -OTHER INFORMATION
Item 1.	Legal Proceedings.		12
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.		12
Item 3.	Defaults Upon Senior Securities.		12
Item 4.	Removed and Reserved		12
Item 5.	Other Information.		12
Item 6.	Exhibits		12
			12
SIGNATURES			13

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PART I – FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS

YUS INTERNATIONAL GROUP LIMITED

CONDENSED CONSOLIDATED BALANCE SHEETS

	September 30, 2013			December 31, 2012
	(Unaudited)			(Audited)
Assets
Current assets
Accounts receivable	$	-		$	249
Total current assets		-			249
Total assets	$	-		$	249
Liabilities and equity
Liabilities
Current liabilities
Accounts payable	$	-		$	17,387
Accrued expenses and other payables		3,000			21,554
Advances from shareholders		2,550			129,064
Note payable		-			256,412
Total current liabilities		5,550			424,417
Total liabilities	$	5,550		$	424,417
Shareholders’ equity
Common stock, Par value $0.1, 225,000,000 shares authorized; $0.1 par value; 6,819,120 shares issued and outstanding as of September 30, 2013 and (81,912,000 shares) December 31 2012, respectively		681,912			81,912
Additional paid in capital		420,021			634,545
Accumulated deficit		(1,107,483	)		(1,140,625	)
Total shareholders’ deficit		(5,550	)		(424,168	)
Total liabilities and shareholders’ equity	$	-		$	249

See accompanying notes to the condensed consolidated financial statements.

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YUS INTERNATIONAL GROUP LIMITED

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

AND COMPREHENSIVE INCOME (UNAUDITED)

	Three months ended September 30,						Nine months ended September 30,
	2013			2012			2013		2012
REVENUES	$	-		$	13		$	-	$	64
COST OF SALES		-			-			-		-
GROSS PROFIT		-			13			-		64
OTHER REVENUE – Wavier of payables		-			-			42,441		-
EXPENSES
General and administrative (inclusive of depreciation)		3,000			1,300			9,299		3,697
Impairment of property, plant and equipment		-			-			-		19,821
TOTAL OPERATING EXPENSES		3,000			1,300			9,299		23,518
PROFIT/(LOSS) BEFORE TAXES		(3,000	)		(1,287	)		33,142		(23,454	)
PROVISION FOR INCOME TAXES		-			-			-		-
NET PROFIT/(LOSS) FOR THE PERIOD	$	(3,000	)		(1,287	)		33,142		(23,454	)
OTHER COMPREHENSIVE INCOME		-			-			-		-
TOTAL COMPREHENSIVE INCOME /  (LOSS) FOR THE PERIOD	$	(3,000	)		(1,287	)		33,142		(23,454	)
EARNING / (LOSS) PER SHARE, BASIC AND DILUTED	$	(0.00	)		(0.00	)	$	0.005		(0.00	)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING, BASIC AND DILUTED		6,819,120			81,912,000			6,819,120		81,912,000

See accompanying notes to the condensed consolidated financial statements.

4

YUS INTERNATIONAL GROUP LIMITED

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED)

	Nine months ended
	September 30, 2013			September 30, 2012
Cash flows from operating activities
Net profit / (loss)		33,142			(23,454	)
Adjustments to reconcile net income to net cash flows used in operating activities for:
Gain on waiver of payables		(42,441	)		-
Impairment of property, plant and equipment		-			19,821
Changes in operating assets and liabilities:
Decrease/(Increase) in accounts receivables		249			(64	)
Increase in accrued expenses and other payables		6,500			2,600
Net cash used in operating activities		(2,550	)		(1,097	)
Cash flows from financing activities
Advances from a shareholder		2,550			1,097
Net cash provided by financing activities		2,550			1,097
Net decrease in cash and cash equivalents		-			-
Cash and cash equivalents at beginning of period		-			-
Cash and cash equivalents at end of period	$	-			-
Other non-cash transactions
Capitalization of advances from shareholders		129,064			-
Capitalization of note payable		256,412			-
		385,476			-

See accompanying notes to the condensed consolidated financial statements.

5

YUS INTERNATIONAL GROUP LIMITED

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

NOTE 1 – ORGANIZATION AND PRINCIPAL ACTIVITIES

The Company was incorporated under the laws of the State of Delaware.

At the beginning of 2010, The Company was principally engaged in operating liquid crystal display (“LCD”) flat-panel televisions and LCD billboards that advertise throughout Hong Kong and create revenue by selling advertising airtime. On August 31, 2010 the Company acquired 100% ownership of Global Mania Empire Management Limited (“GME”) from its shareholders with a consideration of 22,147,810 shares. GME is a Hong Kong company that specializes in project and artist management. On January 21, 2011, the Company sold GME back to the original shareholders by receiving 22,147,810 shares of the Company’s common stock.

The Company assigned the LCD flat-panel televisions and LCD billboards advertisement operations to Great China Media Limited (the “Assignee”), and in return the Assignee shall pay 5% of the gross proceeds from the business to the Company. Revenue is recognized in arrears on a quarterly basis and when collectability is reasonably assured.

On March 20, 2013, the Board approved the change of the Company’s name to Yus International Group Limited and a one hundred-for-one (100:1) reverse stock split applying to all shares of common stock in the Company.

On April 29, 2013, the majority shareholder of the Company entered into a series of stock purchase agreements wherein the majority shareholder of the Company agreed to sell a total of 6,624,789 shares of common stock in the Company to 4 third party entities. On April 30, 2013, after the receipt of consideration and completion of all conditions precedent, the stock purchase agreements were completed and closed.

On May 16, 2013, Zhi Jian Zeng resigned as the Chief Executive Officer and director of the Company and Huang Jian Nan resigned as the Chief Financial Officer and director of the Company.

On May 16, 2013, Mr. Ho Kam Hang was appointed as the Chief Executive Officer of the Company and Dr. Chong Cheuk Man Yuki was appointed as the Chief Financial Officer of the Company.  On that same date, the company appointed Mr. Yu Cheung Fai Alex, Ms. Chan Fuk Yu, Mr. Yu Man Lok and Mr. Yu Ka Wai as Directors of the Company.

After the change in control and management in the quarter ended June 30, 2013, the new management is still in the process of analyzing the previous business and operations of the Company and analyzing how to incorporate those principal operations into the future of the Company.

NOTE 2 – BASIS OF PRESENTATION

The unaudited interim financial statements of the Company and the Company’s subsidiaries for the three months ended September 30, 2013 and 2012 have been prepared pursuant to the rules & regulations of the SEC. Certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the following disclosures are adequate to make the information presented not misleading.  All significant intercompany balances and transactions have been eliminated. The functional currency for the majority of the Company’s operations is the Hong Kong dollar (“HKD”), while the reporting currency is the US Dollar.

6

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Actual results could differ from these estimates.

In the opinion of the management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position as of September 30, 2013, results of operations for the three months and nine months ended September 30, 2013 and cash flows for the nine months ended September 30, 2013 have been made. The results of operations for the three and nine months ended September 30, 2013 are not necessarily indicative of the operating results for the full year.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(a)  Economic and Political Risk

The Company’s major operations are conducted in Hong Kong. Accordingly, the political, economic, and legal environments in Hong Kong, as well as the general state of Hong Kong’s economy may influence the Company’s business, financial condition, and results of operations.

The Company’s major operations in Hong Kong are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic, and legal environment. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, and rates and methods of taxation, among other things.

(b) Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents.

(c) Fair Value of Financial Instruments

The carrying amounts of financial instruments such as cash and accounts payable approximate their fair value because of the short maturities of these instruments. The fair value of receivables from associated companies and payables to associated companies are not practical to estimate based upon the related party nature of the underlying transactions.

(d) Revenue Recognition

Revenue from rendering of service is recognized when the agency service is rendered.

(e) Earnings Per Share

Basic earnings per share is computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.  As of the balance sheet dates, there were no dilutive securities outstanding.

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(f) Foreign Currency Translation

The accompanying condensed consolidated financial statements are presented in United States dollars.  The functional currency of the Company is Hong Kong Dollar (“HK$”). Capital accounts of the consolidated financial statements are translated into United States dollars (“US$”) from Hong Kong dollars (“HK$”) at their historical exchange rates when the capital transactions occurred.  Assets and liabilities are translated at the exchange rates as of the balance sheet date. Income and expenditures are translated at the average exchange rate during the period. The translation rates are as follows:

	September 30, 2013		December 31, 2012		September 30, 2012
Period/year end HK$ : US$ exchange rate		0.1282		0.1282		0.1282
Average yearly HK$ : US$ exchange rate		0.1282		0.1282		0.1282

(g) Recent Accounting Pronouncements

The Company has adopted all recently issued accounting pronouncements. The adoption of these accounting pronouncements including those not yet in effect, is not anticipated to have a material effect on the financial statements of the Company.

NOTE 4 – PROMISSORY NOTE

The promissory note of $256,412 payable to London Castle Holdings Limited, a company wholly owned by a former director, was capitalized as equity during the nine months ended September 30, 2013.

NOTE 5 – ADVANCE FROM SHAREHOLDERS

The advances from shareholders of $129,064 were capitalized as equity during the nine months ended September 30, 2013.

NOTE 6 – GOING CONCERN

The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As of September 30, 2013, the Company has deficits in both shareholders’ equity and working capital of $5,550, respectively.

As of September 30, 2013 the Company may need additional cash resources to operate during the upcoming 12 months, and the continuation of the Company may dependent upon the continuing financial support of investors, directors and/or shareholders of the Company. The Company intends to attempt to acquire additional operating capital through private equity offerings to the public and existing investors to fund its business plan. However, there is no assurance that equity or debt offerings will be successful in raising sufficient funds to assure the eventual profitability of the Company. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

8

ITEM 2.  MANAGEMENT’S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

Results of Operation – Three Months Ended September 30, 2013

The following table summarizes the result of our operation during the three months ended September 30, 2013

	Three months ended September 30,						Increase (decrease)
	2013			2012						% Change
Revenue	$	-			13			(13	)		100	%
Gross profit		-			13			(13	)		100	%
Other Revenue		-			-			-			-
General & administrative		(3,000	)		(1,300	)		1,700			131	%
Profit/(Loss)from operations		(3,000	)		(1,287	)		1,713			133	%
Income tax expenses		-			-			-			-
Profit/(loss) for the period	$	(3,000	)		(1,287	)		1,713			133	%

General and administrative expenses

General and administrative expenses increased from $1,300 in the three months ended September 30, 2012 to $3,000 for the same period of 2013, representing an increase of $1,700 or 131%. The increase was mainly attributable to increase in professional fees.

Net loss

Net loss was $3,000 for the three months ended September 30, 2013 as compared to net loss of 1,287 for the same period 2012. The increase of net loss was mainly attributable to the increase in professional fees.

Results of Operation –Nine Months Ended September 30, 2013

The following table summarizes the result of our operation during the three months ended September 30, 2013

	Nine months ended September 30,						Increase
	2013			2012			(decrease)			% Change
Revenue	$	-			64			(64	)		(100	%)
Gross profit		-			64			(64	)		(100	%)
Other Revenue		42,441			-			42,441			100	%
General & administrative		(9,299	)		(3,697	)		5,602			152	%
Profit/(Loss)from operations		33,142			(23,518	)		56,660			N/A
Income tax expenses		-			-			-			-
Profit/(loss) for the period	$	33,142			(23,454	)		56,596			N/A

Other Revenue

Other revenue for the nine months ended September 30, 2013 represented wavier of accounts payable, accruals and other payable resulted from a change of controlling interests in the issued share capital of the Company.

9

General and administrative expenses

General and administrative expenses increased from $3,697 in the nine months of 2012 to $9,299 for the same period of 2013, representing an increase of $5,602 or 152%. The increase was mainly attributable to increase in professional fees.

Net profit/(loss)

Net profit was $33,142 for the nine months ended September 30, 2013 as compared to net loss of $23,454 for the same period 2012. The increase of net profit was mainly attributable to the one-off wavier income as mentioned in “Other Revenue” paragraph..

Liquidity and Capital Resources from operations

Cash

There was no cash balance at September 30, 2013.

Cash flow

Net cash used in operating activities during the nine months ended September 30, 2013 amounted to $2,550, comparing to net cash used in operating activities of $1,097 in the same period of 2012.

Working capital

Our net current liabilities decreased by $414,618 to $5,550 at September 30, 2013 from $424,168 at December 31, 2012, the decrease in net current liabilities was mainly due to the debt conversions and wavier of accounts payable, accruals and other payable resulted from the change of controlling interest of the Company.

Going Concern

The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As of September 30, 2013, the Company has deficits in both shareholders’ equity and working capital of $5,550, respectively.

As of September 30, 2013 the Company may need additional cash resources to operate during the upcoming 12 months, and the continuation of the Company may dependent upon the continuing financial support of investors, directors and/or stockholders of the Company. The Company intends to attempt to acquire additional operating capital through private equity offerings to the public and existing investors to fund its business plan. However, there is no assurance that equity or debt offerings will be successful in raising sufficient funds to assure the eventual profitability of the Company. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

Inflation

Inflation does not materially affect our business or the results of our operations.

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ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

There have been no material changes in market risk since the filing of the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2013.

ITEM 4.  CONTROLS AND PROCEDURES

Evaluation of disclosure controls and procedures

Our management, including our Chief Executive Officer and Chief Financial Officer, has concluded that our disclosure controls and procedures are appropriate and effective. They have evaluated these controls and procedures as of the date of this report on Form 10-Q. There were no significant changes in our internal controls or in other factors that could significantly affect these controls subsequent to the date of their evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.

Our management believes that our disclosure controls and procedures and internal control over financial reporting are designed to provide reasonable assurance of achieving their objectives and are effective at the reasonable assurance level. However, our management does not expect that our disclosure controls and procedures or our internal control over financial reporting will prevent all errors and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, have been detected. These inherent limitations include the realities that judgments in decision making can be faulty, and that breakdowns can occur because of a simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people or by management override of the controls. The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions; over time, controls may become inadequate because of changes in conditions, or the degree of compliance with policies or procedures may deteriorate. Because of the inherent limitations in a cost effective control system, misstatements due to error or fraud may occur and not be detected.

The Company’s management confirm that there was no change in the Company’s internal control over financial reporting during the quarter ended September 30, 2013 that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

11

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

There is no pending litigation by or against us.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

There have been no unregistered sales of equity securities since last reported on the Company’s Form 10-Q filed with the SEC.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4. [REMOVED AND RESERVED]

None.

ITEM 5. OTHER INFORMATION

None

ITEM 6. EXHIBITS

Exhibit Number	Description
31.1	Certification of Chief Executive Officer filed pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2	Certification of Chief Financial Officer filed pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1	Certification of Chief Executive Officer furnished pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2	Certification of Chief Financial Officer furnished pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

12

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

		YUS INTERNATIONAL GROUP LIMITED
Dated: November 19, 2013	By:	/s/ Ho Kam Hang
		Ho Kam Hang
		Chief Executive Officer
Dated: November 19, 2013	By:	/s/ Chong Cheuk Man Yuki
		Chong Cheuk Man Yuki
		Chief Financial Officer

13

EX-31.1

EXHIBIT 31.1

CERTIFICATION

I, Ho Kam Hang, certify that:

1. I have reviewed this Form 10-Q for the period ended September 30, 2013 of YUS International Group Limited;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a–15(e) and 15d–15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a–15(f) and 15d–15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: November 19, 2013	By:	/s/ Mr. Ho Kam Hang
		Mr. Ho Kam Hang, Chief Executive Officer

EX-31.2

EXHIBIT 31.2

CERTIFICATION

I, Chong Cheuk Man Yuki, certify that:

1. I have reviewed this Form 10-Q for the period ended September 30, 2013 of YUS International Group Limited;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a–15(e) and 15d–15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a–15(f) and 15d–15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: November 19, 2013	By:	/s/ Mr. Chong Cheuk Man Yuki
		Mr. Chong Cheuk Man Yuki, Chief Financial Officer

EX-32.1

EXHIBIT 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of YUS International Group Limited. (the "Company") on Form 10-Q for the period ended September 30, 2013  (the “Report”), I, Ho Kam Hang, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1) The Report fully complies with the requirement of Section 13(a) or 15 (d) of the Securities Exchange Act of 1934; and

2) The information contained in the Report fairly presents, in all material respects, the Company's financial position and results of operations.

Date: November 19, 2013	By:	/s/ Ho Kam Hang
		Ho Kam Hang
		Chief Executive Officer

This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for the purposes of s. 18  of the Securities Exchange Act of 1934, as amended.

EX-32.2

EXHIBIT 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of YUS International Group Limited (the “Company”) on Form 10-Q for the period ended September 30, 2013 (the “Report”), I, Chong Cheuk Man Yuki, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1) The Report fully complies with the requirement of Section 13(a) or 15 (d) of the Securities Exchange Act of 1934; and

2) The information contained in the Report fairly presents, in all material respects, the Company's financial position and results of operations.

Date: November 19, 2013	By:	/s/ Chong Cheuk Man Yuki
		Chong Cheuk Man Yuki
		Chief Financial Officer

This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for the purposes of s. 18  of the Securities Exchange Act of 1934, as amended.

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Note 5 - Advances From Shareholders (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013
Note 5 - Advances From Shareholders Details Narrative
Advances from Shareholders	$ 129,064

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CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Condensed Consolidated Statements Of Operations And Comprehensive Income
REVENUES		$ 13		$ 64
COST OF SALES
GROSS PROFIT		13		64
OTHER REVENUE - Wavier of payables			42,441
EXPENSES
General and administrative (inclusive of depreciation)	3,000	1,300	9,299	3,697
Impairment of property, plant and equipment				19,821
TOTAL OPERATING EXPENSES	3,000	1,300	9,299	23,518
PROFIT/(LOSS) BEFORE TAXES	(3,000)	(1,287)	33,142	(23,454)
PROVISION FOR INCOME TAXES
NET PROFIT/(LOSS) FOR THE PERIOD	(3,000)	(1,287)	33,142	(23,454)
OTHER COMPREHENSIVE INCOME
TOTAL COMPREHENSIVE INCOME / (LOSS) FOR THE PERIOD	$ (3,000)	$ (1,287)	$ 33,142	$ (23,454)
EARNING / (LOSS) PER SHARE, BASIC AND DILUTED	$ 0.00	$ 0.00	$ 0.005	$ 0.00
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING, BASIC AND DILUTED	6,819,120	81,912,000	6,819,120	81,912,000

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Note 5 - Advances From Shareholders

9 Months Ended

Sep. 30, 2013

Notes to Financial Statements

Note 5 - Advances From Shareholders

The advances from shareholders of $129,064 were capitalized as equity during the nine months ended September 30, 2013.

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Note 6 - Going Concern (Details Narrative) (USD $)	Sep. 30, 2013
Note 6 - Going Concern Details Narrative
Shareholders deficits	$ 5,550
Working capital deficit	$ 5,550

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Note 1 - Organization and Principal Activities

9 Months Ended

Sep. 30, 2013

Notes to Financial Statements

Note 1 - Organization and Principal Activities

The Company was incorporated under the laws of the State of Delaware.

At the beginning of 2010, The Company was principally engaged in operating liquid crystal display (“LCD”) flat-panel televisions and LCD billboards that advertise throughout Hong Kong and create revenue by selling advertising airtime. On August 31, 2010 the Company acquired 100% ownership of Global Mania Empire Management Limited (“GME”) from its shareholders with a consideration of 22,147,810 shares. GME is a Hong Kong company that specializes in project and artist management. On January 21, 2011, the Company sold GME back to the original shareholders by receiving 22,147,810 shares of the Company’s common stock.

The Company assigned the LCD flat-panel televisions and LCD billboards advertisement operations to Great China Media Limited (the “Assignee”), and in return the Assignee shall pay 5% of the gross proceeds from the business to the Company. Revenue is recognized in arrears on a quarterly basis and when collectability is reasonably assured.

On March 20, 2013, the Board approved the change of the Company’s name to Yus International Group Limited and a one hundred-for-one (100:1) reverse stock split applying to all shares of common stock in the Company.

On April 29, 2013, the majority shareholder of the Company entered into a series of stock purchase agreements wherein the majority shareholder of the Company agreed to sell a total of 6,624,789 shares of common stock in the Company to 4 third party entities. On April 30, 2013, after the receipt of consideration and completion of all conditions precedent, the stock purchase agreements were completed and closed.

On May 16, 2013, Zhi Jian Zeng resigned as the Chief Executive Officer and director of the Company and Huang Jian Nan resigned as the Chief Financial Officer and director of the Company.

On May 16, 2013, Mr. Ho Kam Hang was appointed as the Chief Executive Officer of the Company and Dr. Chong Cheuk Man Yuki was appointed as the Chief Financial Officer of the Company.  On that same date, the company appointed Mr. Yu Cheung Fai Alex, Ms. Chan Fuk Yu, Mr. Yu Man Lok and Mr. Yu Ka Wai as Directors of the Company.

After the change in control and management in the quarter ended June 30, 2013, the new management is still in the process of analyzing the previous business and operations of the Company and analyzing how to incorporate those principal operations into the future of the Company.

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Note 3 - Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2013

Notes to Financial Statements

Note 3 - Summary of Significant Accounting Policies

(a)  Economic and Political Risk

The Company’s major operations are conducted in Hong Kong. Accordingly, the political, economic, and legal environments in Hong Kong, as well as the general state of Hong Kong’s economy may influence the Company’s business, financial condition, and results of operations.

The Company’s major operations in Hong Kong are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic, and legal environment. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, and rates and methods of taxation, among other things.

(b) Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents.

(c) Fair Value of Financial Instruments

The carrying amounts of financial instruments such as cash and accounts payable approximate their fair value because of the short maturities of these instruments. The fair value of receivables from associated companies and payables to associated companies are not practical to estimate based upon the related party nature of the underlying transactions.

(d) Revenue Recognition

Revenue from rendering of service is recognized when the agency service is rendered.

(e) Earnings Per Share

Basic earnings per share is computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.  As of the balance sheet dates, there were no dilutive securities outstanding.

(f) Foreign Currency Translation

The accompanying condensed consolidated financial statements are presented in United States dollars.  The functional currency of the Company is Hong Kong Dollar (“HK$”). Capital accounts of the consolidated financial statements are translated into United States dollars (“US$”) from Hong Kong dollars (“HK$”) at their historical exchange rates when the capital transactions occurred.  Assets and liabilities are translated at the exchange rates as of the balance sheet date. Income and expenditures are translated at the average exchange rate during the period. The translation rates are as follows:

	September 30, 2013		December 31, 2012		September 30, 2012
Period/year end HK$ : US$ exchange rate		0.1282		0.1282		0.1282
Average yearly HK$ : US$ exchange rate		0.1282		0.1282		0.1282

(g) Recent Accounting Pronouncements

The Company has adopted all recently issued accounting pronouncements. The adoption of these accounting pronouncements including those not yet in effect, is not anticipated to have a material effect on the financial statements of the Company.

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Note 6 - Going Concern

9 Months Ended

Sep. 30, 2013

Notes to Financial Statements

Note 6 - Going Concern

The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As of September 30, 2013, the Company has deficits in both shareholders’ equity and working capital of $5,550, respectively.

As of September 30, 2013 the Company may need additional cash resources to operate during the upcoming 12 months, and the continuation of the Company may dependent upon the continuing financial support of investors, directors and/or shareholders of the Company. The Company intends to attempt to acquire additional operating capital through private equity offerings to the public and existing investors to fund its business plan. However, there is no assurance that equity or debt offerings will be successful in raising sufficient funds to assure the eventual profitability of the Company. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

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Note 4 - Promissory Note

9 Months Ended

Sep. 30, 2013

Notes to Financial Statements

Note 4 - Promissory Note

The promissory note of $256,412 payable to London Castle Holdings Limited, a company wholly owned by a former director, was capitalized as equity during the nine months ended September 30, 2013.

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CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Condensed Consolidated Balance Sheets
Common Stock, par or stated value	$ 0.1	$ 0.1
Common Stock, shares authorized	225,000,000	225,000,000
Common Stock, shares issued	6,819,120	81,912,000
Common Stock, shares outstanding	6,819,120	81,912,000

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Note 1 - Organization and Principal Activities (Details Narrative)	9 Months Ended
	Sep. 30, 2013	Aug. 31, 2010
Note 1 - Organization And Principal Activities Details Narrative
Business acquisition, precent of voting interest acquired		100.00%
Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Shares Issued	22,147,810
Revenue Percentage, earned quarterly from LCD sales	5.00%
Shares of common stock sold	6,624,789

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CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities
Net profit / (loss)	$ 33,142	$ (23,454)
Adjustments to reconcile net income to net cash flows used in operating activities for:
Gain on waiver of payables	(42,441)
Impairment of property, plant and equipment		19,821
Changes in operating assets and liabilities:
Decrease/(Increase) in accounts receivables	249	(64)
Increase in accrued expenses and other payables	6,500	2,600
Net cash used in operating activities	(2,550)	(1,097)
Cash flows from financing activities
Advances from a shareholder	2,550	1,097
Net cash provided by financing activities	2,550	1,097
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period
Other non-cash transactions
Capitalization of advances from shareholders	129,064
Capitalization of note payable	256,412
Total	$ 385,476

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CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets
Accounts receivable		$ 249
Total current assets		249
Total assets		249
Current liabilities
Accounts payable		17,387
Accrued expenses and other payables	3,000	21,554
Advances from shareholders	2,550	129,064
Note payable		256,412
Total current liabilities	5,550	424,417
Total liabilities	5,550	424,417
Shareholders' equity
Common stock, Par value $0.1, 225,000,000 shares authorized; $0.1 par value; 6,819,120 shares issued and outstanding as of September 30, 2013 and (81,912,000 shares) December 31, 2012 respectively	681,912	81,912
Additional paid in capital	420,021	634,545
Accumulated deficit	(1,107,483)	(1,140,625)
Total shareholders' deficit	(5,550)	(424,168)
Total liabilities and shareholders' equity		$ 249

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Note 3 - Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2013

Note 3 - Summary Of Significant Accounting Policies Tables

Summary of foreign currency translation rates

Assets and liabilities are translated at the exchange rates as of the balance sheet date. Income and expenditures are translated at the average exchange rate during the period. The translation rates are as follows:

	September 30, 2013		December 31, 2012		September 30, 2012
Period/year end HK$ : US$ exchange rate		0.1282		0.1282		0.1282
Average yearly HK$ : US$ exchange rate		0.1282		0.1282		0.1282

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Note 4 - Promissory Note (Details Narrative) (London Castle Holdings Limited [Member], USD $)	9 Months Ended
	Sep. 30, 2013
London Castle Holdings Limited [Member]
Debt instrument, face amount	$ 256,412

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Note 3 - Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2013

Note 3 - Summary Of Significant Accounting Policies Policies

(a) Economic and Political Risk

The Company’s major operations are conducted in Hong Kong. Accordingly, the political, economic, and legal environments in Hong Kong, as well as the general state of Hong Kong’s economy may influence the Company’s business, financial condition, and results of operations.

The Company’s major operations in Hong Kong are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic, and legal environment. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, and rates and methods of taxation, among other things.

(b) Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents.

(c) Fair Value of Financial Instruments

The carrying amounts of financial instruments such as cash and accounts payable approximate their fair value because of the short maturities of these instruments. The fair value of receivables from associated companies and payables to associated companies are not practical to estimate based upon the related party nature of the underlying transactions.

(d) Revenue Recognition

Revenue from rendering of service is recognized when the agency service is rendered.

(e) Earnings Per Share

Basic earnings per share is computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. As of the balance sheet dates, there were no dilutive securities outstanding.

(f) Foreign Currency Translation

The accompanying condensed consolidated financial statements are presented in United States dollars.  The functional currency of the Company is Hong Kong Dollar (“HK$”). Capital accounts of the consolidated financial statements are translated into United States dollars (“US$”) from Hong Kong dollars (“HK$”) at their historical exchange rates when the capital transactions occurred.  Assets and liabilities are translated at the exchange rates as of the balance sheet date. Income and expenditures are translated at the average exchange rate during the period. The translation rates are as follows:

	September 30, 2013		December 31, 2012		September 30, 2012
Period/year end HK$ : US$ exchange rate		0.1282		0.1282		0.1282
Average yearly HK$ : US$ exchange rate		0.1282		0.1282		0.1282

(g) Recent Accounting Pronouncements

The Company has adopted all recently issued accounting pronouncements. The adoption of these accounting pronouncements including those not yet in effect, is not anticipated to have a material effect on the financial statements of the Company.

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Note 2 - Basis of Presentation

9 Months Ended

Sep. 30, 2013

Notes to Financial Statements

Note 2 - Basis of Presentation

The unaudited interim financial statements of the Company and the Company’s subsidiaries for the three months ended September 30, 2013 and 2012 have been prepared pursuant to the rules & regulations of the SEC. Certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the following disclosures are adequate to make the information presented not misleading.  All significant intercompany balances and transactions have been eliminated. The functional currency for the majority of the Company’s operations is the Hong Kong dollar (“HKD”), while the reporting currency is the US Dollar.

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Actual results could differ from these estimates.

In the opinion of the management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position as of September 30, 2013, results of operations for the three months and nine months ended September 30, 2013 and cash flows for the nine months ended September 30, 2013 have been made. The results of operations for the three and nine months ended September 30, 2013 are not necessarily indicative of the operating results for the full year.

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Note 3 - Summary of Significant Accounting Policies (Details)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012
Note 3 - Summary Of Significant Accounting Policies Details
Period/year End Hk$ : Us$ Exchange Rate	0.1282	0.1282	0.1282
Average yearly HK$ : US$ exchange rate	0.1282	0.1282	0.1282

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Document and Entity Information	9 Months Ended
	Sep. 30, 2013
London Castle Holdings Limited
Entity Registrant Name	YUS INTERNATIONAL GROUP Ltd
Entity Central Index Key	0001306035
Document Type	10-Q
Document Period End Date	Sep. 30, 2013
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	6,819,120
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3