YCC Ltd 31/03/2025 iXBRL

Company registration number: 05036200

YCC Ltd

Filleted financial statements

31 March 2025

YCC Ltd

Contents

Directors and other information

Directors report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

YCC Ltd

Directors and other information


	Directors	Badar Zaman
		Branka Zaman


	Secretary	Badar Zaman


	Company number	05036200


	Registered office	1st Floor, 114-116
		High Street
		Acton
		W3 6QX


	Business address	1st Floor, 114-116
		High Street
		Acton
		W3 6QX


	Auditor	Nagle James Associates Limited
		4th Floor, Kings Suite
		15 College Road
		Harrow, Middlesex
		HA1 1BA

YCC Ltd

Directors report

Year ended 31 March 2025

The directors present their report and the financial statements of the company for the year ended 31 March 2025.

Directors

The directors who served the company during the year were as follows:

Badar Zaman

Branka Zaman

Particulars of recommended dividends are detailed in note to the financial statements.

Directors responsibilities statement

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 30 December 2025 and signed on behalf of the board by:

Badar Zaman

Director

YCC Ltd

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	788,291		793,252
		_______		_______
			788,291		793,252

Current assets
Stocks		44,100		43,500
Debtors	7	2,323,193		2,055,094
Cash at bank and in hand		508,745		689,165
		_______		_______
		2,876,038		2,787,759
Creditors: amounts falling due
within one year	8	( 607,548)		( 582,687)
		_______		_______
Net current assets			2,268,490		2,205,072
			_______		_______
Total assets less current liabilities			3,056,781		2,998,324


Provisions for liabilities	9		( 141,314)		( 102,381)

			_______		_______
Net assets			2,915,467		2,895,943
			_______		_______

Capital and reserves
Called up share capital	11		100		100
Profit and loss account			2,915,367		2,895,843
			_______		_______
Shareholders funds			2,915,467		2,895,943
			_______		_______

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 30 December 2025 , and are signed on behalf of the board by:

Badar Zaman

Director

Company registration number: 05036200

YCC Ltd

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2023	100	2,703,109	2,703,209

Profit for the year		192,734	192,734
	_______	_______	_______
Total comprehensive income for the year	-	192,734	192,734

	_______	_______	_______
At 31 March 2024 and 1 April 2024	100	2,895,844	2,895,944

Profit for the year		19,523	19,523
	_______	_______	_______
Total comprehensive income for the year	-	19,523	19,523

	_______	_______	_______
At 31 March 2025	100	2,915,367	2,915,467
	_______	_______	_______

YCC Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1st Floor, 114-116, High Street, Acton, W3 6QX.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Short leasehold property	-	Straight line over the life of the lease
Plant and machinery	-	20 %	straight line
Fittings fixtures and equipment	-	12.5 %	straight line
Motor vehicles	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

New and cyclical refurbishment costs

New stores and cyclical refurbishment costs are written off to the income statement over three years beginning in the year in which the expenditure is incurred.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 66 (2024: 85 ).

5. Directors remuneration

The directors aggregate remuneration in respect of qualifying services was:

	2025	2024
	£	£
Remuneration	24,000	112,000
Company contributions to pension schemes in respect of qualifying services	227,529	-
	_______	_______
	251,529	112,000
	_______	_______

6. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£	£
Cost
At 1 April 2024	483,140	1,445,949	2,323,599	4,252,688
Additions	-	7,242	82,129	89,371
	_______	_______	_______	_______
At 31 March 2025	483,140	1,453,191	2,405,728	4,342,059
	_______	_______	_______	_______
Depreciation
At 1 April 2024	390,278	1,279,556	1,789,601	3,459,435
Charge for the year	10,895	7,658	75,780	94,333
	_______	_______	_______	_______
At 31 March 2025	401,173	1,287,214	1,865,381	3,553,768
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	81,967	165,977	540,347	788,291
	_______	_______	_______	_______
At 31 March 2024	92,862	166,393	533,998	793,253
	_______	_______	_______	_______

7. Debtors

		2025	2024
		£	£
	Amounts owed by group undertakings	921,034	763,027
	Amounts owed by connected company	-	197,413
Other debtors	200 -
Corporation tax recoverable	233,792 179,402
Directors' current account - Mr and Mrs B Zaman	1,001,291 824,535
Prepayments	166,876 90,717
		_______	_______
		1,402,159	1,292,067
		_______	_______

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	750,000	750,000
	_______	_______

Total advances made to Directors amounting to £1,001,291 (2024 - £824,535) The outstanding balance is repayable on demand and interest at the official rate has been charged.

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	253,167	210,332
Amounts owed to group undertakings	17,200	17,300
Amounts owed to connected company	62,000	-
Corporation tax	8,606	37,275
Social security and other taxes	131,956	165,669
Other creditors	134,619	152,111
	_______	_______
	607,548	582,687
	_______	_______

9. Provisions

	Deferred tax (note 10)	Total
	£	£
At 1 April 2024	102,381	102,381
Charges against provisions	38,933	38,933
	_______	_______
At 31 March 2025	141,314	141,314
	_______	_______

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 9)	141,314	102,381
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	38,933	14,740
	_______	_______

11. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______

12. Summary audit opinion

The auditor's report dated 30 December 2025 was unqualified.

The senior statutory auditor was Kaushik Nathwani for and on behalf of Nagle James Associates Limited

13. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Badar Zaman	824,535	176,756	1,001,291
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Badar Zaman	795,914	28,621	824,535
		_______	_______	_______

14. Related party transactions

The company has taken advantage of the exemption under FRS102 Section 33.1A not to disclosetransactions with parent company and fellow subsidiary entities that are 100% owned within the group.

15. Controlling party

The company's parent, which prepares consolidated group financial statements, was BBZ Holdings Ltd, with its registered office address at 1st Floor, 114-116, High Street, Acton, W3 6QX, United Kingdom.

16. Guarantees and charges

The company has given Barclays Security Trustee Limited, fixed and floating charges over its undertaking and all property and assets.