Young Deere Developments Limited

Registered number

12124373

Unaudited Filleted Accounts

31 July 2025

Young Deere Developments Limited
Registered number:		12124373
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Current assets
Stocks		843,992			169,681
Debtors	3	27,490			409,000
Cash at bank and in hand		1,056			3,129
		872,538			581,810

Creditors: amounts falling due within one year	4	(837,838)			(525,498)

Net current assets			34,700			56,312

Net assets			34,700			56,312

Capital and reserves
Called up share capital			100			100
Profit and loss account			34,600			56,212

Shareholders' funds			34,700			56,312

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.





Ms Meiyun Wu
Director
Approved by the board on 28 May 2026

Young Deere Developments Limited
Notes to the Accounts
for the year ended 31 July 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 goods which is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	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.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Debtors	2025		2024
£			£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	-		409,000
	Other debtors	27,490		-
		27,490		409,000


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	74,600		74,600
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	761,738		438,698
	Other creditors	1,500		12,200
		837,838		525,498


5	Related party transactions

	Included within amounts owed from group undertakings is nil (2024 - £409,000) due from Aomei Developments Limited. Aomei Developments Limited is wholly-owned subsidiary of Hongeran Properties Limited.

	Included within amounts owed to group undertakings are 453,050 (2024 - £384,900) due to Hongeran Properties Limited, £229,048 (2024 - £53,048) due to Shuang Yun Building Contractor Limited, £68,880 (2024 - nil) due to Aomei Developments Limited and £10,760 (2024 - £750) due to Jinlimei Investments Limited. Jinlimei Investments Limited and Aomei Developments Limited are wholly-owned subsidiaries of Hongeran Properties Limited, which is owned by Shuang Yun Building Contractor Limited.


6	Controlling party

	Young Deere Developments Limited is the wholly owned subsidiary of Hongeran Properties Limited who controls the company by virtue of its shareholding in the company.


7	Other information

	Young Deere Developments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1st Floor, 267 High Road
	Leyton
	London
	E10 5QN