REGISTERED NUMBER: 08087574 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

York Terrace Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms P Bloom

Mrs L A Cherkas

Ms E F Bloom

REGISTERED OFFICE:

Second Floor, Kirkland House

11-15 Peterborough Road

Harrow

Middlesex

HA1 2AX

REGISTERED NUMBER:

08087574 (England and Wales)

ACCOUNTANTS:

Grant Harrod Lerman Davis LLP

Chartered Accountants

Second Floor, Kirkland House

11-15 Peterborough Road

Harrow

Middlesex

HA1 2AX

FIXED ASSETS

Tangible assets

4

20,671

26,365

Investments

5

2

2

Investment property

6

6,792,000

6,792,000

6,812,673

6,818,367

CURRENT ASSETS

Debtors

7

46,816

189,578

Cash at bank

700,419

216,728

747,235

406,306

CREDITORS

Amounts falling due within one year

8

(855,543

)

(355,180

)

NET CURRENT (LIABILITIES)/ASSETS

(108,308

)

51,126

TOTAL ASSETS LESS CURRENT LIABILITIES

6,704,365

6,869,493

PROVISIONS FOR LIABILITIES

(272,393

)

(272,393

)

NET ASSETS

6,431,972

6,597,100

CAPITAL AND RESERVES

Called up share capital

26

26

Retained earnings

6,431,946

6,597,074

6,431,972

6,597,100

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by:

Ms P Bloom - Director

1.	STATUTORY INFORMATION

York Terrace Properties 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.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

58,815

Additions

1,187

At 30 September 2025

60,002

DEPRECIATION

At 1 October 2024

32,450

Charge for year

6,881

At 30 September 2025

39,331

NET BOOK VALUE

At 30 September 2025

20,671

At 30 September 2024

26,365

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

and 30 September 2025

2

NET BOOK VALUE

At 30 September 2025

2

At 30 September 2024

2

The company's investments at the Balance Sheet date in the share capital of companies include the following:

P B Estates Ltd

Registered office: 24 Nottingham Terrace, London, NW1 4QB

Nature of business: Property investment

%

Class of shares:

holding

Ordinary

100.00

2025

2024

£

£

Aggregate capital and reserves

2

2

Loss for the year

(1,234

)

(1,234

)

P B Estates Ltd dissolved on 31 March 2026.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

6,792,000

NET BOOK VALUE

At 30 September 2025

6,792,000

At 30 September 2024

6,792,000

Investment properties are carried at fair value determined annually by the directors' and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any differences in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Comprehensive Income.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

39

78

Other debtors

46,777

189,500

46,816

189,578

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

8,356

198,024

Taxation and social security

42,231

7,035

Other creditors

804,956

150,121

855,543

355,180

9.	RELATED PARTY DISCLOSURES

The company has taken the exemption available in FRS102 1A.35 and not disclosed balances and transactions entered into between two or more members of the group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.

Mr I Brecher, a director of the company, has provided professional services to the company this year and has been paid a salary of £190,004.00 which is included in the profit and loss account (2024 - £40,003) in this respect. A total amount due to Mr Brecher as at 30 September 2025 totalled £91,334 (2024 -nil).

All the company's investment properties are held by Ms Patsy Bloom in trust for the company.