REGISTERED NUMBER: 11561925 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Your Student Developments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr T E Cowell

Mrs L C Cowell

SECRETARY:

Mrs L C Cowell

REGISTERED OFFICE:

134 The Serpentine North

Liverpool

L23 6UU

REGISTERED NUMBER:

11561925 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

1,303

214

CURRENT ASSETS

Debtors

5

94,269

7,207

Cash at bank

1,709

1,237

95,978

8,444

CREDITORS

Amounts falling due within one year

6

24,978

8,144

NET CURRENT ASSETS

71,000

300

TOTAL ASSETS LESS CURRENT LIABILITIES

72,303

514

PROVISIONS FOR LIABILITIES

7

326

-

NET ASSETS

71,977

514

CAPITAL AND RESERVES

Called up share capital

8

5

102

Retained earnings

9

71,972

412

SHAREHOLDERS' FUNDS

71,977

514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 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 5 May 2026 and were signed on its behalf by:

Mr T E Cowell - Director

1.	STATUTORY INFORMATION

Your Student Developments 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

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

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

-

33% on reducing balance and 15% on reducing balance

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

539

Additions

1,269

At 30 September 2025

1,808

DEPRECIATION

At 1 October 2024

325

Charge for year

180

At 30 September 2025

505

NET BOOK VALUE

At 30 September 2025

1,303

At 30 September 2024

214

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

7,450

260

Amounts owed by associates

-

1,023

Other debtors

86,819

5,924

94,269

7,207

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

204

2,153

Taxation and social security

22,974

4,292

Other creditors

1,800

1,699

24,978

8,144

7.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

Accelerated capital allowances

326

-

Deferred

tax

£

Provided during year

326

Balance at 30 September 2025

326

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

5

Ordinary

1

5

102

9.

RESERVES

Retained

earnings

£

At 1 October 2024

412

Profit for the year

71,560

At 30 September 2025

71,972

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

Mr T E Cowell

Balance outstanding at start of year

5,514

-

Amounts advanced

87,247

5,514

Amounts repaid

(6,352

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

86,409

5,514