Company registration number 12274139 (England and Wales)
PINK & YELLOW PROPERTIES LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
PINK & YELLOW PROPERTIES LTD
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
PINK & YELLOW PROPERTIES LTD
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,927
-
0
Investment property
4
1,319,998
884,997
1,321,925
884,997
Current assets
Debtors
5
3,161
4,491
Cash at bank and in hand
23,703
43,265
26,864
47,756
Creditors: amounts falling due within one year
6
(308,398)
(227,238)
Net current liabilities
(281,534)
(179,482)
Total assets less current liabilities
1,040,391
705,515
Creditors: amounts falling due after more than one year
7
(804,995)
(553,932)
Provisions for liabilities
(54,118)
(34,837)
Net assets
181,278
116,746
Capital and reserves
Called up share capital
8
1
1
Revaluation reserve
160,906
115,848
Profit and loss reserves
20,371
897
Total equity
181,278
116,746

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 14 April 2026
Miss P Ravangave
Director
Company registration number 12274139 (England and Wales)
PINK & YELLOW PROPERTIES LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 November 2023
1
100,848
(4,112)
96,737
Year ended 31 October 2024:
Profit and total comprehensive income
-
-
20,009
20,009
Transfers
-
15,000
(15,000)
-
Balance at 31 October 2024
1
115,848
897
116,746
Year ended 31 October 2025:
Profit
-
-
65,032
65,032
Other comprehensive income:
Tax relating to other comprehensive income
-
(30,136)
30,136
-
Total comprehensive income
-
(30,136)
95,168
65,032
Dividends
-
-
(500)
(500)
Transfers
-
75,194
(75,194)
-
Balance at 31 October 2025
1
160,906
20,371
181,278
PINK & YELLOW PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Pink & Yellow Properties Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Bradbury House, Mission Court, Newport, Gwent, United Kingdom, NP20 2DW.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on cost
Computers
33% on cost
1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

PINK & YELLOW PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
PINK & YELLOW PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 November 2024
-
0
-
0
-
0
Additions
504
1,571
2,075
At 31 October 2025
504
1,571
2,075
Depreciation and impairment
At 1 November 2024
-
0
-
0
-
0
Depreciation charged in the year
105
43
148
At 31 October 2025
105
43
148
Carrying amount
At 31 October 2025
399
1,528
1,927
At 31 October 2024
-
0
-
0
-
0
4
Investment property
2025
£
Fair value
At 1 November 2024
884,997
Additions
359,807
Revaluations
75,194
At 31 October 2025
1,319,998
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
3,161
4,491
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
1,620
2,054
Other creditors
306,778
225,184
308,398
227,238
PINK & YELLOW PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
804,995
553,932
Creditors which fall due after five years are payable as follows:
Payable by instalments
804,995
553,932
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1
9
Related party transactions

Included in other debtors is an amount of £161 (2024 - £161) owed by Connect to Successes Limited, a company with the same director.

10
Directors' transactions

Dividends totalling £500 (2024 - £0) were paid in the year in respect of shares held by the company's directors.

The director operates a current loan account with the company, which is debited with payments made by the company on behalf of the director and credited with funds introduced and undrawn director's fees. At the year end the amount outstanding to the director was £297,737 (2024 - £216,444); this amount being included in creditors: amounts falling due within one year.

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