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REGISTERED NUMBER: 13395154 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

YO1 PROPERTIES LIMITED

YO1 PROPERTIES LIMITED (REGISTERED NUMBER: 13395154)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

YO1 PROPERTIES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | E J Potter

| M Potter

| REGISTERED OFFICE: | 42a Gabriel Street

| London

| SE23 1DP

| REGISTERED NUMBER: | 13395154 (England and Wales)

| ACCOUNTANTS: | Highdale Accounting Ltd

| Highdale Cottage

| 217 Barnsley Road

| Denby Dale

| Huddersfield

| West Yorkshire

| HD8 8TS

YO1 PROPERTIES LIMITED (REGISTERED NUMBER: 13395154)

STATEMENT OF FINANCIAL POSITION

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 168,831 |  | 338,158 |  |

CURRENT ASSETS

Cash at bank | 1,336 |  | 8,205 |  |

CREDITORS

Amounts falling due within one year | 5 | 200,521 |  | 263,240 |  |

NET CURRENT LIABILITIES | (199,185 | ) | (255,035 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (30,354 | ) | 83,123 |  |

CREDITORS

Amounts falling due after more than one year | 6 | - |  | 99,774 |  |

NET LIABILITIES | (30,354 | ) | (16,651 | ) |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | (30,358 | ) | (16,655 | ) |

(30,354 | ) | (16,651 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 20 January 2026 and were signed on its behalf by:

M Potter - Director

YO1 PROPERTIES LIMITED (REGISTERED NUMBER: 13395154)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| YO1 Properties Limited is a private company, limited by shares , registered in England and Wales. 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.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| Turnover

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

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Investment property is included at fair value. Gains and losses are recognised in the income statement.

| Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible

| preference and non-puttable ordinary shares which are measured at fair value, with changes

| recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter

| at fair value with changes recognised in profit and loss.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

YO1 PROPERTIES LIMITED (REGISTERED NUMBER: 13395154)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| These financial statements are prepared on the going concern basis. The director has reasonable

| expectation that the company will continue in operational existence for the foreseeable future. The

| company's major liability relates to the director loan account. The director has given an undertaking to

| support the company until it returns to a net assets position.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024 | 338,158 |  |

| Disposals | (169,327 | ) |

| At 31 May 2025 | 168,831 |  |

| NET BOOK VALUE

| At 31 May 2025 | 168,831 |  |

| At 31 May 2024 | 338,158 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 11,893 |  |

| Taxation and social security | (16 | ) | (15 | ) |

| Other creditors | 200,537 |  | 251,362 |  |

200,521 |  | 263,240 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 99,774 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 40,307 |  |