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Registered number: 14462655 YANG & YOUNG LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
YANG & YOUNG LIMITED REGISTERED NUMBER: 14462655 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment properties | 4 |  | 2,257,530 |  | 2,257,530
|  |  | 2,257,530 |  | 2,257,530
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 8,320 |  | 8,841 |
Cash at bank and in hand | 6 | 350 |  | 954 |
|  | 8,670 |  | 9,795 |
Creditors: amounts falling due within one year | 7 | (2,216,674) |  | (2,236,062) |
Net current liabilities |  |  | (2,208,004) |  | (2,226,267)
Total assets less current liabilities |  |  | 49,526 |  | 31,263
Net assets |  |  | 49,526 |  | 31,263
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 49,426 |  | 31,163
|  |  | 49,526 |  | 31,263
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by: Page 1
YANG & YOUNG LIMITED REGISTERED NUMBER: 14462655 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025
................................................ Shujuan Yang
Director
Date: 8 October 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
YANG & YOUNG LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Yang & Young Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London, England, NW3 5JS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rental Income Investment properties are rented to tenants under tenancy contracts. The rental income received is recognised through profit or loss on a straight-line basis over the term of the contract. Any rent-free period is spread over the period of the contract.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.5 | Investment properties
Investment properties are carried at fair value and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 3
YANG & YOUNG LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including director, during the year was 1 (2024 - 1).
4. | Investment properties
|  | Long term leasehold investment properties
|  | £
| Valuation |
| At 1 April 2024 | 2,257,530
| At 31 March 2025 | 2,257,530
The 2025 valuations were made by the director, on an open market value for existing use basis.
Page 4
YANG & YOUNG LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,000 | 2,000
| Prepayments and accrued income | 6,320 | 6,841
|  | 8,320 | 8,841
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 350 | 954
|  | 350 | 954
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,027 | -
| Corporation tax | 4,495 | 8,689
| Other creditors | 2,186,136 | 2,167,607
| Accruals and deferred income | 25,016 | 59,766
|  | 2,216,674 | 2,236,062
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 50 (2024 - 50) A Ordinary shares of £1.00 each | 50 | 50
|  | 50 (2024 - 50) B Ordinary shares of £1.00 each | 50 | 50
|  |  | 100 | 100
Page 5
YANG & YOUNG LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Related party transactions
| At the year end the company owed £2,188,536 (2024: £2,167,607) to the director.
10. | Controlling party
Shujuan Yang is the controlling party as she owns the share capital of the company.
Page 6