YM Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10404265

YM Holdings Limited

Filleted Unaudited Financial Statements

30 September 2025

YM Holdings Limited

Financial Statements

Year ended 30 September 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

YM Holdings Limited

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Investments	5	1	1

Current assets

Debtors	6	27,527	48,427
Cash at bank and in hand		1,014	4,483
		--------	--------
		28,541	52,910

Creditors: amounts falling due within one year	7	28,287	52,811
		--------	--------
Net current assets		254	99
		----	----
Total assets less current liabilities		255	100
		----	----
Net assets		255	100
		----	----

Capital and reserves

Called up share capital	2	2
Profit and loss account	253	98
	----	----
Shareholders funds	255	100
	----	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

YM Holdings Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 3 June 2026 , and are signed on behalf of the board by:

Dr A B Moran

Director

Company registration number: 10404265

YM Holdings Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 14 Hilltop, London, United Kingdom, NW11 6EE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Investments

	Shares in group undertakings
	£
Cost
At 1 October 2024 and 30 September 2025	1
	----
Impairment
At 1 October 2024 and 30 September 2025	–
	----

Carrying amount
At 30 September 2025	1
	----
At 30 September 2024	1
	----

6. Debtors

	2025	2024
	£	£
Other debtors	27,527	48,427
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	8,062	–
Trade creditors	160	160
Amounts owed to group undertakings and undertakings in which the company has a participating interest	18,373	51,351
Other creditors	1,692	1,300
	--------	--------
	28,287	52,811
	--------	--------

8. Directors' advances, credits and guarantees

At the year end a director owed the company £13,764 (2024: £24,214). During the year advances of £87,246 were made to the director and repayments of £98,157 were made by the director. Interest was charged on the loan at HMRC approved rates. At the year end a director owed the company £13,763 (2024: £24,214). During the year advances of £87,246 were made to the director and repayments of £98,157 were made by the director. Interest was charged on the loan at HMRC approved rates.

9. Related party transactions

At the year end the company owed £18,373 to group companies (2024: £51,351). During the year dividends of £123,000 (2024: £113,700) were paid to the directors of the company.