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REGISTERED NUMBER: 12349156 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2024 |

| FOR |

| YS INVESTMENT PROPERTIES LTD |

YS INVESTMENT PROPERTIES LTD (REGISTERED NUMBER: 12349156) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

| Statement of Financial Position | 1 |

| Notes to the Financial Statements | 2 |

YS INVESTMENT PROPERTIES LTD (REGISTERED NUMBER: 12349156) |

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 541,479 |  | 541,479 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 233 |  |

Cash at bank and in hand | 14,332 |  | 14,216 |  |

14,332 |  | 14,449 |  |

CREDITORS

Amounts falling due within one year | 6 | 145,671 |  | 149,366 |  |

NET CURRENT LIABILITIES | (131,339 | ) | (134,917 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 410,140 |  | 406,562 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 373,995 |  | 373,995 |  |

NET ASSETS | 36,145 |  | 32,567 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 36,045 |  | 32,467 |  |

36,145 |  | 32,567 |  |

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

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

The director acknowledges his 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.

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

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

The financial statements were approved by the director and authorised for issue on 8 September 2025 and were signed by:

Mr Y V Sotiri - Director

YS INVESTMENT PROPERTIES LTD (REGISTERED NUMBER: 12349156) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| YS Investment Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 12349156

| Registered office: | 1 Kings Avenue

| London

| N21 3NA

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

| Revenue

| Revenue represents the value of rental income chargeable in respect of the company's investment property.

| Revenue is recognised evenly over the period of the rental agreement.

| Investment property

| Investment property, which is property held to earn rentals, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure.

| Subsequently it is measured at fair value at the reporting date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Deferred tax is provided on these gains at the rate expected to apply if the property is sold at the balance sheet date.

| 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 financial position date.

YS INVESTMENT PROPERTIES LTD (REGISTERED NUMBER: 12349156) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all material 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.

| Cash and cash equivalents

| Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

| Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2023 - NIL).

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2024

| and 31 December 2024 | 541,479 |  |

| NET BOOK VALUE

| At 31 December 2024 | 541,479 |  |

| At 31 December 2023 | 541,479 |  |

| Investment property was valued on an open market basis on 31 December 2024 by the director.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Other debtors | - |  | 233 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 144 |  | 1,200 |  |

| Taxation and social security | 839 |  | 2,848 |  |

| Other creditors | 144,688 |  | 145,318 |  |

145,671 |  | 149,366 |  |

YS INVESTMENT PROPERTIES LTD (REGISTERED NUMBER: 12349156) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans | 373,995 |  | 373,995 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 373,995 |  | 373,995 |  |

8. | RELATED PARTY DISCLOSURES

| Included in the other creditors due within a year is an amount of £51,588 (2023: £37,665) due to a connected company with common control. Also, included is an amount of £91,859 (2023: £106,416 due to the director of the company. The loans were interest free and repayable on demand.