| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 April 2026 |
| for |
| John Yeats Estates Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 April 2026 |
| for |
| John Yeats Estates Limited |
| John Yeats Estates Limited (Registered number: NI003535) |
| Contents of the Financial Statements |
| for the year ended 30 April 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| John Yeats Estates Limited |
| Company Information |
| for the year ended 30 April 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Suite 5 Ormeau House |
| 91-97 Ormeau Road |
| Belfast |
| Co. Antrim |
| BT7 1SH |
| SOLICITORS: |
| Murray House |
| Murray Street |
| Belfast |
| BT1 6HS |
| John Yeats Estates Limited (Registered number: NI003535) |
| Balance Sheet |
| 30 April 2026 |
| 2026 | 2025 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investment property | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 8 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Investment Revaluation reserve | 9 |
| Capital redemption reserve |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| John Yeats Estates Limited (Registered number: NI003535) |
| Balance Sheet - continued |
| 30 April 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| John Yeats Estates Limited (Registered number: NI003535) |
| Notes to the Financial Statements |
| for the year ended 30 April 2026 |
| 1. | STATUTORY INFORMATION |
| John Yeats Estates Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Plant and machinery | - |
| Fixtures and fittings | - |
| 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 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 |
| John Yeats Estates Limited (Registered number: NI003535) |
| Notes to the Financial Statements - continued |
| for the year ended 30 April 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and |
| machinery | fittings | Totals |
| £ | £ | £ |
| COST |
| At 1 May 2025 |
| and 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 May 2025 |
| and 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| Fair value at 30 April 2026 is represented by: |
| £ |
| Valuation in 2000 | 443,396 |
| Valuation in 2016 | 1,072,593 |
| Cost | 394,011 |
| 1,910,000 |
| If the properties had not been revalued they would have been included at the following historical cost: |
| 2026 | 2025 |
| £ | £ |
| Cost | 394,011 | 394,011 |
| Investment property was valued on desk top opinion basis on 9 September 2016 by Frazer Hood . |
| John Yeats Estates Limited (Registered number: NI003535) |
| Notes to the Financial Statements - continued |
| for the year ended 30 April 2026 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Prepayments and accrued income |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Tax |
| Other creditors |
| Directors' loan accounts | 50,000 | 50,000 |
| 8. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred tax | 186,274 | 186,774 |
| Deferred |
| tax |
| £ |
| Balance at 1 May 2025 |
| Provided during year | ( |
) |
| Movement during year |
| Balance at 30 April 2026 |
| 9. | RESERVES |
| Investment |
| Revaluation |
| reserve |
| £ |
| At 1 May 2025 |
| and 30 April 2026 |