U A Y HOLDINGS LTD - Filleted accounts

Registered number

15865018

U A Y HOLDINGS LTD

Filleted Accounts

30 June 2025

U A Y HOLDINGS LTD
Registered number:		15865018
Balance Sheet
as at 30 June 2025

Notes			2025
£
Current assets
Property stock		520,482
Debtors	3	25
		520,507

Creditors: amounts falling due within one year	4	(521,907)

Net current liabilities			(1,400)

Net liabilities			(1,400)

Capital and reserves
Called up share capital			100
Profit and loss account			(1,500)

Shareholders' funds			(1,400)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A Yagoub
Director
Approved by the board on 27 April 2026

U A Y HOLDINGS LTD
Notes to the Accounts
for the period from 30 July 2024 to 30 June 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 real estate properties and from the rendering of services. Turnover from the sale of real estate properties is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	25% on reducing balance

	Property stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025
Number

	Average number of persons employed by the company		3


3	Debtors		2025
£

	Amounts owed by related undertakings		25


4	Creditors: amounts falling due within one year		2025
£

	Amounts owed to related undertakings		453,834
	Director's loan account		66,573
	Accrued expenses		1,500
			521,907


5	Related party transactions

	Included within creditors is an amount of £303,859 owed to BKU Realty and Investments Ltd, a company that owns 50% of share capital in U A Y Holdings Ltd.
	Included within creditors is an amount of £49,975 owed to Yagoub Holdings Ltd, a company that owns 25% of share capital in U A Y Holdings Ltd.
	Included within debtors is an amount of £25 receivable from Ajeti Holdings Ltd, a company that owns 25% of share capital in U A Y Holdings Ltd.
	Included within creditors is an amount of £66,573 owed to Mr A Yagoub who is a director of U A Y Holdings Ltd.
	Included within creditors is an amount of £100,000 owed to A Y Portfolios Ltd, a related company in which Mr A Yagoub and Mr S Ajeti are both directors.


6	Other information

	U A Y HOLDINGS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	44 Halewick Lane
	Sompting
	Lancing
	England
	BN15 0ND