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REGISTERED NUMBER: 10238691 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

Young Peoples Enterprise Limited

Young Peoples Enterprise Limited (Registered number: 10238691)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 4 |

Young Peoples Enterprise Limited

COMPANY INFORMATION

for the Year Ended 31 December 2025

| DIRECTORS: | D W Lemon

| C Nandra

| Ms S McGregor Johnson

| REGISTERED OFFICE: | Ferneberga House

| Alexandra Road

| Farnborough

| Hampshire

| GU14 6DQ

| REGISTERED NUMBER: | 10238691 (England and Wales)

| ACCOUNTANTS: | MHR Consultancy Limited

| Ferneberga House

| Alexandra Road

| Farnborough

| Hampshire

| GU14 6DQ

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

YOUNG PEOPLES ENTERPRISE LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Young Peoples Enterprise Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Young Peoples Enterprise Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Young Peoples Enterprise Limited and state those matters that we have agreed to state to the Board of Directors of Young Peoples Enterprise Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Young Peoples Enterprise Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Young Peoples Enterprise Limited. You consider that Young Peoples Enterprise Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Young Peoples Enterprise Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MHR Consultancy Limited

Ferneberga House

Alexandra Road

Farnborough

Hampshire

GU14 6DQ

18 February 2026

Young Peoples Enterprise Limited (Registered number: 10238691)

BALANCE SHEET

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 3,235 |  | 6,413 |  |

3,235 |  | 6,413 |  |

CURRENT ASSETS

Stocks | 2,400 |  | 2,528 |  |

Debtors | 6 | 1,806 |  | 304 |  |

Cash at bank and in hand | 95,790 |  | 86,343 |  |

99,996 |  | 89,175 |  |

CREDITORS

Amounts falling due within one year | 7 | 20,298 |  | 9,907 |  |

NET CURRENT ASSETS | 79,698 |  | 79,268 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 82,933 |  | 85,681 |  |

RESERVES

Income and expenditure account | 82,933 |  | 85,681 |  |

82,933 |  | 85,681 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 surplus or deficit 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 February 2026 and were signed on its behalf by:

D W Lemon - Director

Young Peoples Enterprise Limited (Registered number: 10238691)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Young Peoples Enterprise Limited is a private company, limited by guarantee , 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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 12 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,588 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 1,588 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

Young Peoples Enterprise Limited (Registered number: 10238691)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 13,617 |  |

| DEPRECIATION

| At 1 January 2025 | 7,204 |  |

| Charge for year | 3,178 |  |

| At 31 December 2025 | 10,382 |  |

| NET BOOK VALUE

| At 31 December 2025 | 3,235 |  |

| At 31 December 2024 | 6,413 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | 1,806 |  | 304 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 12,630 |  | 634 |  |

| Taxation and social security | 6,768 |  | 8,523 |  |

| Other creditors | 900 |  | 750 |  |

20,298 |  | 9,907 |  |