Acorah Software Products - Accounts Production 16.5.460 false true true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 11162315 A A Ojo O Ojo iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11162315 2024-01-31 11162315 2025-01-31 11162315 2024-02-01 2025-01-31 11162315 frs-core:CurrentFinancialInstruments 2025-01-31 11162315 frs-core:Non-currentFinancialInstruments 2025-01-31 11162315 frs-core:RevaluationReserve 2025-01-31 11162315 frs-core:ShareCapital 2025-01-31 11162315 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11162315 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11162315 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 11162315 frs-bus:SmallEntities 2024-02-01 2025-01-31 11162315 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11162315 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11162315 frs-bus:Director1 2024-02-01 2025-01-31 11162315 frs-bus:Director2 2024-02-01 2025-01-31 11162315 frs-countries:EnglandWales 2024-02-01 2025-01-31 11162315 2023-01-31 11162315 2024-01-31 11162315 2023-02-01 2024-01-31 11162315 frs-core:CurrentFinancialInstruments 2024-01-31 11162315 frs-core:Non-currentFinancialInstruments 2024-01-31 11162315 frs-core:RevaluationReserve 2024-01-31 11162315 frs-core:ShareCapital 2024-01-31 11162315 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 11162315
Yelkem Investments Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Yelkem Investments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Yelkem Investments Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 11162315

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,205,223 |  | 1,205,223
|  |  | 1,205,223 |  | 1,205,223
CURRENT ASSETS
Cash at bank and in hand |  | 14,646 |  | 13,557 |
|  | 14,646 |  | 13,557 |
Creditors: Amounts Falling Due Within One Year | 5 | (226,514 ) |  | (253,287 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (211,868 ) |  | (239,730 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 993,355 |  | 965,493
Creditors: Amounts Falling Due After More Than One Year |  |  | (795,203 ) |  | (756,725 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (37,494 ) |  | (37,494 )
NET ASSETS |  |  | 160,658 |  | 171,274
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Revaluation reserve |  |  | 145,085 |  | 159,845
Profit and Loss Account |  |  | 15,571 |  | 11,427
SHAREHOLDERS' FUNDS |  |  | 160,658 |  | 171,274

Page 1
Page 2
Yelkem Investments Limited
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

A A Ojo Director
15 October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Yelkem Investments Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Yelkem Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11162315 . The registered office is 81 Long Road, Canvey Island, SS8 0JA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the renting of properties.
Income is recognised when rent is receivable.
2.4. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 February 2024 and 31 January 2025 | 1,205,223

Page 3
Page 4
Yelkem Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 972 |  | 1,641
Other creditors | 1,896 |  | -
Accruals and deferred income | 600 |  | 600
Directors' loan accounts | 223,046 |  | 251,046
| 226,514 |  | 253,287

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other Creditors | 795,203 |  | 756,725

7. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured via a mortgage charge on the investment properties. The interest only mortgage loans are offered at fixed interest rates of between 5.15% and 5.41% and repayble after 25 year term.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other Creditors | 795,203 |  | 756,725

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Related Party Transactions
At the year end date, The company owed the directors A Ojo and O Ojo, £223,046 (2024 - £251,046. No interest has been charged to the company on this loan.
Page 4