Registration number: 11857374

Yew Tree Property Company (Nantwich) Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Yew Tree Property Company (Nantwich) Limited

(Registration number: 11857374)
Balance Sheet as at 30 April 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	4		16,017		20,022
Investment property	5		1,330,000		1,330,000
			1,346,017		1,350,022
Current assets
Cash at bank and in hand		13,019		18,844
Creditors: Amounts falling due within one year	6	(753,050)		(798,113)
Net current liabilities			(740,031)		(779,269)
Total assets less current liabilities			605,986		570,753
Creditors: Amounts falling due after more than one year	6		(353,429)		(365,269)
Provisions for liabilities			(19,287)		(17,063)
Net assets			233,270		188,421
Capital and reserves
Called up share capital		120		120
Profit and loss account		233,150		188,301
Total equity			233,270		188,421

Yew Tree Property Company (Nantwich) Limited

(Registration number: 11857374)
Balance Sheet as at 30 April 2025

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 November 2025 and signed on its behalf by:
 

......................................... Mr D.W. Shaw Director

......................................... Mr C.J. Thompson Director

Yew Tree Property Company (Nantwich) Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 April 2025

1	General information

The address of its registered office is:
Unit 11, Fusion Court
Aberford Road
Garforth
Leeds
LS25 2GH

These financial statements were authorised for issue by the Board on 12 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Revenue includes the fair value of rental income from leased properties. The income is recognised as it falls due, in accordance with the lease to which it relates.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 .

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Yew Tree Property Company (Nantwich) Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 April 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and equipment	At varying rates between 10% and 25% on a straight line basis.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

Yew Tree Property Company (Nantwich) Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 April 2025

4	Tangible assets

	Fixtures and equipment £	Total £
Cost or valuation
At 1 May 2024	272,741	272,741
At 30 April 2025	272,741	272,741
Depreciation
At 1 May 2024	252,719	252,719
Charge for the year	4,005	4,005
At 30 April 2025	256,724	256,724
Carrying amount
At 30 April 2025	16,017	16,017
At 30 April 2024	20,022	20,022

5	Investment properties

	2025 £
At 1 May	1,330,000
At 30 April 2024	1,330,000

The directors consider the carrying value of the investment property to be not materially different to its fair value at 30 April 2025.

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Loans and borrowings	7	20,547	20,548
Taxation and social security		19,499	18,811
Other creditors		713,004	758,754
		753,050	798,113
Creditors: amounts falling due after one year
Loans and borrowings	7	353,429	365,269

Yew Tree Property Company (Nantwich) Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 April 2025

7	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	20,547	20,548

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	353,429	365,269

Loans and borrowings include bank loans repayable by instalments of £271,240 (2024 - £283,080) due after more than five years. The bank borrowings are secured by way of a legal charge over the investment property held by the company.