YAR AMBIA LIMITED


Directors	ALI, Imran
	ALI, Sheikha


Registered Address	121 Crawford Street
	London
	W1U 6BE


Registered Number	11064347 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Investments	3		165,000		259,000
			165,000		259,000
Current assets
Debtors	4	221,300		321,300
		221,300		321,300
Creditors amounts falling due within one year	5	(212,090)		(231,820)
Net current assets (liabilities)			9,210		89,480
Total assets less current liabilities			174,210		348,480
Net assets			174,210		348,480
Capital and reserves
Called up share capital			300		300
Profit and loss account			173,910		348,180
Shareholders' funds			174,210		348,480

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 July 2025, and are signed on its behalf by:

ALI, Imran
Director
Registered Company No. 11064347

YAR AMBIA LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Financial instruments
	The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and
Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of
interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	2		2

3.	Fixed asset investments
	Subsidiary Undertaking The following were subsidiary undertaking of the company: Ali & Sons Estates Ltd Name Class of Shares Holding Ali & Sons Estates Ltd 100 %

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 January 24	259,000	259,000
Disposals	(94,000)	(94,000)
At 31 December 24	165,000	165,000
Net book value
At 31 December 24	165,000	165,000
At 31 December 23	259,000	259,000

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Amounts owed by group undertakings	221,000	321,000
Other debtors	300	300
Total	221,300	321,300

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Amounts owed to related parties	820	640
Other creditors	211,000	231,000
Accrued liabilities and deferred income	270	180
Total	212,090	231,820

6.	Related party transactions
	Included in other creditors due within one year is an amount of 211,000 (2023: £231,000) due to the directors.