IRIS Accounts Production v26.1.0.640 14439193 director 1.11.24 31.10.25 31.10.25 0 0 false true false false true false Fair value model Ordinary share 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14439193 2024-10-31 14439193 2025-10-31 14439193 2024-11-01 2025-10-31 14439193 2023-10-31 14439193 2023-11-01 2024-10-31 14439193 2024-10-31 14439193 ns15:EnglandWales 2024-11-01 2025-10-31 14439193 ns14:PoundSterling 2024-11-01 2025-10-31 14439193 ns10:Director1 2024-11-01 2025-10-31 14439193 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14439193 ns10:SmallEntities 2024-11-01 2025-10-31 14439193 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 14439193 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 14439193 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14439193 ns10:FullAccounts 2024-11-01 2025-10-31 14439193 ns10:OrdinaryShareClass1 2024-11-01 2025-10-31 14439193 ns10:RegisteredOffice 2024-11-01 2025-10-31 14439193 ns5:CurrentFinancialInstruments 2025-10-31 14439193 ns5:CurrentFinancialInstruments 2024-10-31 14439193 ns5:Non-currentFinancialInstruments 2025-10-31 14439193 ns5:Non-currentFinancialInstruments 2024-10-31 14439193 ns5:ShareCapital 2025-10-31 14439193 ns5:ShareCapital 2024-10-31 14439193 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-10-31 14439193 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-10-31 14439193 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 14439193 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 14439193 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-10-31 14439193 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-10-31 14439193 ns10:OrdinaryShareClass1 2025-10-31 14439193 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 14439193 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-10-31 14439193 ns5:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31

REGISTERED NUMBER: 14439193 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| Y & F ESTATES LTD |

| Y & F ESTATES LTD (REGISTERED NUMBER: 14439193) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Y & F ESTATES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTOR: | J M C Scharf

| REGISTERED OFFICE: | 10 Grovelands Road

| London

| N15 6BU

| REGISTERED NUMBER: | 14439193 (England and Wales)

| ACCOUNTANTS: | Venitt and Greaves

| Chartered Accountants

| 115 Craven Park Road

| South Tottenham

| London

| N15 6BL

| Y & F ESTATES LTD (REGISTERED NUMBER: 14439193) |

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

| 31.10.25 |  | 31.10.24

| Notes | £ | £ |

FIXED ASSETS

Investment property | 4 | 165,000 |  | 165,000 |  |

CURRENT ASSETS

Cash at bank | 18,255 |  | 42,498 |  |

CREDITORS

Amounts falling due within one year | 5 | (64,364 | ) | (73,828 | ) |

NET CURRENT LIABILITIES | (46,109 | ) | (31,330 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 118,891 |  | 133,670 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (129,956 | ) | (129,956 | ) |

NET (LIABILITIES)/ASSETS | (11,065 | ) | 3,714 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Fair value reserve | 8 | 18,049 |  | 18,049 |  |

Retained earnings | 8 | (29,115 | ) | (14,336 | ) |

SHAREHOLDERS' FUNDS | (11,065 | ) | 3,714 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 6 July 2026 and were signed by:

J M C Scharf - Director

| Y & F ESTATES LTD (REGISTERED NUMBER: 14439193) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Y & F Estates Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 NIL (2024 - NIL).

| Y & F ESTATES LTD (REGISTERED NUMBER: 14439193) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024

| and 31 October 2025 | 165,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 165,000 |  |

| At 31 October 2024 | 165,000 |  |

| Fair value at 31 October 2025 is represented by:

£ |

| Valuation in 2024 | 18,049 |  |

| Cost | 146,951 |  |

165,000 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Tax | - |  | 458 |  |

| Other creditors | 63,584 |  | 72,650 |  |

| Accrued expenses | 780 |  | 720 |  |

64,364 |  | 73,828 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans more 5 yrs non-inst | 129,956 |  | 129,956 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 129,956 |  | 129,956 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.10.25 |  | 31.10.24

| value: | £ | £ |

| 1 | Ordinary share | 1 | 1 |  | 1 |  |

| Y & F ESTATES LTD (REGISTERED NUMBER: 14439193) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

8. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 November 2024 | (14,336 | ) | 18,049 |  | 3,713 |  |

| Deficit for the year | (14,779 | ) | (14,779 | ) |

| At 31 October 2025 | (29,115 | ) | 18,049 |  | (11,066 | ) |

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is J M C Scharf.