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REGISTERED NUMBER: 14907556 (England and Wales)















Financial Statements for the Period 31 May 2023 to 31 May 2024

for

Yellow Sapphire Properties Limited

Yellow Sapphire Properties Limited (Registered number: 14907556)






Contents of the Financial Statements
for the Period 31 May 2023 to 31 May 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Yellow Sapphire Properties Limited

Company Information
for the Period 31 May 2023 to 31 May 2024







DIRECTORS: Ms E Tandon
A K Dhiman





REGISTERED OFFICE: 83 Hounslow Road
Hanworth
Feltham
TW13 6QA





REGISTERED NUMBER: 14907556 (England and Wales)





ACCOUNTANTS: Brayan and Spencer Associates Limited
25 Leeming Road
Borehamwood
England
WD6 4EB

Yellow Sapphire Properties Limited (Registered number: 14907556)

Abridged Balance Sheet
31 May 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 421,134

CURRENT ASSETS
Cash at bank and in hand 1,047

CREDITORS
Amounts falling due within one year 66,350
NET CURRENT LIABILITIES (65,303 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

355,831

CREDITORS
Amounts falling due after more than one year 5 356,119
NET LIABILITIES (288 )

CAPITAL AND RESERVES
Called up share capital 2
Retained earnings (290 )
(288 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Yellow Sapphire Properties Limited (Registered number: 14907556)

Abridged Balance Sheet - continued
31 May 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 May 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 and authorised for issue on 28 January 2025 and were signed on its behalf by:




A K Dhiman - Director



Ms E Tandon - Director


Yellow Sapphire Properties Limited (Registered number: 14907556)

Notes to the Financial Statements
for the Period 31 May 2023 to 31 May 2024

1. STATUTORY INFORMATION

Yellow Sapphire Properties 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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the period 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
Additions 421,134
At 31 May 2024 421,134
NET BOOK VALUE
At 31 May 2024 421,134

5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS
£   
Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 262,119