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Registered number: 10688654
Yafai Promotions Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
GMS FC Limited
1 London Road
Ipswich
Suffolk
IP1 2HA
Yafai Promotions Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Statement of Changes in Equity | 2
Notes to the Financial Statements | 3—4

Page 1
Yafai Promotions Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10688654

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 763 |  | 763
|  |  | 763 |  | 763
CURRENT ASSETS
Debtors | 5 | 113,015 |  | 121,281 |
Cash at bank and in hand |  | - |  | 25,146 |
|  | 113,015 |  | 146,427 |
Creditors: Amounts Falling Due Within One Year | 6 | (136,298 ) |  | (136,299 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (23,283 ) |  | 10,128
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (22,520 ) |  | 10,891
NET (LIABILITIES)/ASSETS |  |  | (22,520 ) |  | 10,891
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | (22,530 ) |  | 10,881
SHAREHOLDERS' FUNDS |  |  | (22,520) |  | 10,891

For the year ending 31 March 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

Mr Khalid Yafai Director | Mr Khalid Yafai Director
23rd January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 1
Page 2
Yafai Promotions Limited
Statement of Changes in Equity
For The Year Ended 31 March 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2023 | 10 | 32,491 | 32,501
Profit for the year and total comprehensive income | - | 23,390 | 23,390
Dividends paid | - | (45,000) | (45,000)
As at 31 March 2024 and 1 April 2024 | 10 | 10,881 | 10,891
Loss for the year and total comprehensive income | - | (8,271 ) | (8,271)
Dividends paid | - | (25,140) | (25,140)
As at 31 March 2025 | 10 | (22,530 ) | (22,520)

Page 2
Page 3
Yafai Promotions Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Yafai Promotions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10688654 . The registered office is 1 London Road, Ipswich, IP1 2HA.
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. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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 | 20% SL
Computer Equipment | 33% on cost

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

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 1,788 | 1,953 | 3,741
As at 31 March 2025 | 1,788 | 1,953 | 3,741
Depreciation
As at 1 April 2024 | 1,462 | 1,516 | 2,978
As at 31 March 2025 | 1,462 | 1,516 | 2,978
Net Book Value
As at 31 March 2025 | 326 | 437 | 763
As at 1 April 2024 | 326 | 437 | 763

Page 3
Page 4
Yafai Promotions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Deferred tax current asset | 30,020 |  | 30,020
Directors' loan accounts | 82,995 |  | 91,261
| 113,015 |  | 121,281

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (2 ) |  | (1 )
Corporation tax | 135,255 |  | 135,255
Accruals and deferred income | 1,045 |  | 1,045
| 136,298 |  | 136,299

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

8. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Khalid Yafai | - | 20,000

Page 4