REGISTERED NUMBER: SC203486 (Scotland)

Unaudited Financial Statements For The Year Ended 31 March 2025

for

Yeargraph Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S A Razzak

N N Razzak

SECRETARY:

G Nabi

REGISTERED OFFICE:

3rd floor

95-107 Lancefield street

Glasgow

G3 8HZ

REGISTERED NUMBER:

SC203486 (Scotland)

ACCOUNTANTS:

Ahmad & Nabi Mcmullan

95-107 Lancefield Street

Glasgow

Lanarkshire

G3 8HZ

FIXED ASSETS

Tangible assets

4

1,978,729

1,978,729

Investments

5

12,500

77,000

1,991,229

2,055,729

CURRENT ASSETS

Debtors

6

567,802

507,764

Cash at bank

14,308

39,840

582,110

547,604

CREDITORS

Amounts falling due within one year

7

136,759

178,436

NET CURRENT ASSETS

445,351

369,168

TOTAL ASSETS LESS CURRENT LIABILITIES

2,436,580

2,424,897

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

2,436,480

2,424,797

SHAREHOLDERS' FUNDS

2,436,580

2,424,897

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 January 2026 and were signed on its behalf by:

S A Razzak - Director

1.	STATUTORY INFORMATION

Yeargraph Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 April 2024

and 31 March 2025

1,978,729

NET BOOK VALUE

At 31 March 2025

1,978,729

At 31 March 2024

1,978,729

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

77,000

Disposals

(64,500

)

At 31 March 2025

12,500

NET BOOK VALUE

At 31 March 2025

12,500

At 31 March 2024

77,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

B999 Land Ltd

30,000

30,000

Cult Enterprises Ltd

111,072

115,034

M Razzak

30,000

30,000

Granite City Estates Ltd

311,730

296,730

SHR (Aberdeen) Ltd

-

5,000

Other loans

5,000

31,000

J&J Scotland Properties Ltd

80,000

-

567,802

507,764

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

3,326

24,476

Platinum City Estates Ltd

9,500

56,000

Poundshound Ltd

36,000

30,000

Union Fountain Ltd

40,000

35,000

Directors' loan accounts

32,304

16,668

Accrued expenses

3,979

4,642

Rent deposit

11,650

11,650

136,759

178,436

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

2,424,797

Profit for the year

13,857

Dividends

(2,174

)

At 31 March 2025

2,436,480