REGISTERED NUMBER: 11551985 (England and Wales)

Financial Statements

for the Year Ended 27th September 2025

for

YABOUS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A D Ayash

REGISTERED OFFICE:

Redhill Chambers

2d High Street

Redhill

Surrey

RH1 1RJ

REGISTERED NUMBER:

11551985 (England and Wales)

ACCOUNTANTS:

Cheeld Wheeler & Co

Chartered Certified Accountants

Redhill Chambers

2d High Street

Redhill

Surrey

RH1 1RJ

FIXED ASSETS

Investments

4

240,897

240,897

Investment property

5

160,000

160,000

400,897

400,897

CURRENT ASSETS

Debtors

6

40,936

38,402

Cash at bank

717

997

41,653

39,399

CREDITORS

Amounts falling due within one year

7

649,202

617,339

NET CURRENT LIABILITIES

(607,549

)

(577,940

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(206,652

)

(177,043

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Revaluation reserve

9

31,918

31,918

Retained earnings

(238,670

)

(209,061

)

SHAREHOLDERS' FUNDS

(206,652

)

(177,043

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25th June 2026 and were signed by:

R A D Ayash - Director

1.	STATUTORY INFORMATION

Yabous 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 as modified by the revaluation of certain assets.

Turnover

Turnover is represented by letting income generated by the investment property. Letting income is recognised before deduction of the letting agents fees, and on the basis of the period to which the property is let.

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 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 28th September 2024

and 27th September 2025

240,897

NET BOOK VALUE

At 27th September 2025

240,897

At 27th September 2024

240,897

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 28th September 2024

and 27th September 2025

160,000

NET BOOK VALUE

At 27th September 2025

160,000

At 27th September 2024

160,000

Fair value at 27th September 2025 is represented by:

£

Valuation in 2024

160,000

If the investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

128,082

128,082

Aggregate depreciation

(5,124

)

(5,124

)

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,850

-

Other debtors

39,086

38,402

40,936

38,402

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,142

306

Amounts owed to group undertakings

5,852

5,852

Social security and other taxes

-

2,401

Other creditors

2,014

17

Directors' current accounts

637,394

606,963

Accrued expenses

1,800

1,800

649,202

617,339

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Revaluation

reserve

£

At 28th September 2024

and 27th September 2025

31,918

10.	RELATED PARTY DISCLOSURES

During the year, the director lent the company a further amount of £30,431, and as at the balance sheet date, the company owed Mr Ayahs £637,394 (2024-£606,963).

There is no formal loan agreement in place, and no interest has been charged by the director.

As at the balance sheet date, the company owed £5,852 to a company in which the director is a director and shareholder.