Acorah Software Products - Accounts Production 16.6.920 false true 31 December 2024 1 January 2024 false 1 January 2025 30 September 2025 30 September 2025 04956042 Mr S Marjot iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04956042 2024-12-31 04956042 2025-09-30 04956042 2025-01-01 2025-09-30 04956042 frs-core:InvestmentPropertyIncludedWithinPPE 2025-09-30 04956042 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-01 2025-09-30 04956042 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 04956042 frs-core:PlantMachinery 2025-09-30 04956042 frs-core:PlantMachinery 2025-01-01 2025-09-30 04956042 frs-core:PlantMachinery 2024-12-31 04956042 frs-core:ShareCapital 2025-09-30 04956042 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04956042 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-09-30 04956042 frs-bus:FilletedAccounts 2025-01-01 2025-09-30 04956042 frs-bus:SmallEntities 2025-01-01 2025-09-30 04956042 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-09-30 04956042 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-09-30 04956042 frs-bus:Director1 2025-01-01 2025-09-30 04956042 frs-bus:Director1 2024-12-31 04956042 frs-bus:Director1 2025-09-30 04956042 frs-countries:EnglandWales 2025-01-01 2025-09-30 04956042 2023-12-31 04956042 2024-12-31 04956042 2024-01-01 2024-12-31 04956042 frs-core:ShareCapital 2024-12-31 04956042 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04956042
YPM Ltd
Unaudited Financial Statements
For the Period 1 January 2025 to 30 September 2025
YPM Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
YPM Ltd
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 04956042

| 30 September 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 133,255
|  |  | - |  | 133,255
CURRENT ASSETS
Debtors | 5 | 652 |  | - |
Cash at bank and in hand |  | 71,631 |  | 154 |
|  | 72,283 |  | 154 |
Creditors: Amounts Falling Due Within One Year | 6 | (580 ) |  | (52,365 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 71,703 |  | (52,211 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 71,703 |  | 81,044
NET ASSETS |  |  | 71,703 |  | 81,044
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Income Statement |  |  | 71,701 |  | 81,042
SHAREHOLDERS' FUNDS |  |  | 71,703 |  | 81,044

For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board

Mr S Marjot Director
20/10/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
YPM Ltd
Notes to the Financial Statements
For the Period 1 January 2025 to 30 September 2025
Notes to the Financial Statements
1. General Information
YPM Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04956042 . The registered office is Charlton Baker Dean House, 94 Whiteladies Road, Clifton, Bristol, BS8 2QX.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance

2.3. 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 income statement.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2024: NIL)
- -
4. Tangible Assets

| Investment Properties | Plant & Machinery | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 131,004 | 95,943 | 226,947
Disposals | (131,004 ) | (95,943 ) | (226,947 )
As at 30 September 2025 | - | - | -
Depreciation
As at 1 January 2025 | - | 93,692 | 93,692
Disposals | - | (93,692 ) | (93,692 )
As at 30 September 2025 | - | - | -
Net Book Value
As at 30 September 2025 | - | - | -
As at 1 January 2025 | 131,004 | 2,251 | 133,255

5. Debtors

| 30 September 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 652 |  | -

Page 2
Page 3
YPM Ltd
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 30 September 2025
6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 580 |  | 52,365

7. Share Capital

| 30 September 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Stephen Marjot | (51,687 ) | 52,340 | - | - | 652

The above loan is unsecured, interest free and repayable on demand.
Page 3