REGISTERED NUMBER: 07189775 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

Y K DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Kennerson

K J Hunt

REGISTERED OFFICE:

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridge

CB25 9AU

REGISTERED NUMBER:

07189775 (England and Wales)

ACCOUNTANTS:

Chater Allan LLP

Chartered Accountants

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridgeshire

CB25 9AU

CURRENT ASSETS

Stocks

502,501

502,501

Cash at bank

10,519

12,535

513,020

515,036

CREDITORS

Amounts falling due within one year

4

261,438

262,538

NET CURRENT ASSETS

251,582

252,498

TOTAL ASSETS LESS CURRENT LIABILITIES

251,582

252,498

CAPITAL AND RESERVES

Called up share capital

9

9

Retained earnings

251,573

252,489

SHAREHOLDERS' FUNDS

251,582

252,498

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 7 May 2026 and were signed on its behalf by:

A Kennerson - Director

1.	STATUTORY INFORMATION

Y K 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.

Stocks

Stocks are the property purchase and redevelopment costs valued at the lower of cost and net realisable value.

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 balance sheet date.

Going concern

The director has considered the financial position of the company and believe it is well placed to manage its business risks successfully. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the going concern basis of preparation in preparing the financial statements will continue to be adopted.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

180

616

Taxation and social security

22,050

22,050

Other creditors

239,208

239,872

261,438

262,538

5.	RELATED PARTY DISCLOSURES

During the year the company was controlled by Mr A Kennerson.

The director, Mr A Kennerson, has provided the finance for the building development and at the year end was owed £238,408 by the company.