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Colin Yeend Property Developments Limited
Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08729452
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 82,745 117,130
82,745 117,130
CURRENT ASSETS
Debtors 5 45,867 10,244
Cash at bank and in hand 12,598 31,367
58,465 41,611
Creditors: Amounts Falling Due Within One Year 6 (41,915 ) (65,018 )
NET CURRENT ASSETS (LIABILITIES) 16,550 (23,407 )
TOTAL ASSETS LESS CURRENT LIABILITIES 99,295 93,723
PROVISIONS FOR LIABILITIES
Deferred Taxation - (29,283 )
NET ASSETS 99,295 64,440
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 99,294 64,439
SHAREHOLDERS' FUNDS 99,295 64,440
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Colin Yeend
Director
28/07/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Colin Yeend Property Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08729452 . The registered office is Rose Cottage, Maryland, Monmouth, NP25 4QJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 39,019 123,157 7,808 169,984
Additions 25,500 18,750 1,041 45,291
Disposals (13,500 ) (68,527 ) - (82,027 )
Transfers 32,080 (32,080 ) - -
As at 31 October 2025 83,099 41,300 8,849 133,248
Depreciation
As at 1 November 2024 21,138 25,319 6,397 52,854
Provided during the period 17,231 10,335 613 28,179
Disposals (7,631 ) (22,899 ) - (30,530 )
Transfers 668 (668 ) - -
As at 31 October 2025 31,406 12,087 7,010 50,503
Net Book Value
As at 31 October 2025 51,693 29,213 1,839 82,745
As at 1 November 2024 17,881 97,838 1,411 117,130
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 37,439 6,085
Other debtors 8,428 4,159
45,867 10,244
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,267 22,402
Trade creditors 13,412 16,994
Bank loans and overdrafts 6,125 16,514
Other creditors 1,576 1,604
Taxation and social security 12,535 7,504
41,915 65,018
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7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,267 22,402
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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