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Registration number: 10928796

Yamabahce Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 December 2025

Yamabahce Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 9

Yamabahce Limited

Company Information

Directors | N J Erentok-Yau Mr Reha Arslan

Registered office | 5th Floor 86 Jermyn Street London SW1Y 6AW

Accountants | Verfides 5th Floor 86 Jermyn Street London SW1Y 6AW

Yamabahce Limited

(Registration number: 10928796)
Abridged Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 215,444 | 319,730
Investments | 5 | 25,000 | 25,000
|  | 240,444 | 344,730
Current assets |  |  |
Stocks | 6 | 49,615 | 36,438
Debtors |  | 542,311 | 317,055
Cash at bank and in hand |  | 277,729 | 266,538
|  | 869,655 | 620,031
Prepayments and accrued income |  | 135,425 | 133,075
Creditors: Amounts falling due within one year |  | (955,541) | (725,711)
Net current assets |  | 49,539 | 27,395
Total assets less current liabilities |  | 289,983 | 372,125
Provisions for liabilities |  | (37,647) | (40,996)
Accruals and deferred income |  | (329,697) | (266,436)
Net (liabilities)/assets |  | (77,361) | 64,693
Capital and reserves |  |  |
Called up share capital | 7 | 1,000 | 1,000
Share premium reserve |  | 4,575,167 | 4,575,167
Retained earnings |  | (4,653,528) | (4,511,474)
Shareholders' (deficit)/funds |  | (77,361) | 64,693

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Yamabahce Limited

(Registration number: 10928796)
Abridged Balance Sheet as at 31 December 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 July 2026 and signed on its behalf by:

.........................................

N J Erentok-Yau

Director

.........................................

Mr Reha Arslan

Director

Yamabahce Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
5th Floor
86 Jermyn Street
London
SW1Y 6AW

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
These financial statements are prepared in Pounds Sterling which is the functional currency of the company and are rounded to the nearest whole Pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Yamabahce Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Government grants

Grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.
Grant which becomes receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs is recognised in income in the period in which it becomes receivable.
Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred it is recognised as deferred income.
The company does not recognise government grants in the financial statements until there is reasonable assurance that:
(a) the entity will comply with the conditions attaching to them; and
(b) the grants will be received.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Short leasehold | 20% Straight line
Plant and machinery | 20% Straight line
Fixtures and fittings | 20% Straight line
IT & computer equipments | 33.33% Straight line

Yamabahce Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Yamabahce Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 50 (2024 - 29).

Yamabahce Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Total £
Cost or valuation
At 1 January 2025 | 1,778,209
Additions | 86,864
At 31 December 2025 | 1,865,073
Depreciation
At 1 January 2025 | 1,458,479
Charge for the year | 191,150
At 31 December 2025 | 1,649,629
Carrying amount
At 31 December 2025 | 215,444
At 31 December 2024 | 319,730

Included within the net book value of land and buildings above is £17,302 (2024 - £103,963) in respect of short leasehold land and buildings.

Yamabahce Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

5 | Investments

| Total £
Cost or valuation
At 1 January 2025 | 25,000
Carrying amount
At 31 December 2025 | 25,000
At 31 December 2024 | 25,000

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 49,615 | 36,438

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £0.01 each | 100,000 | 1,000 | 100,000 | 1,000