REGISTERED NUMBER: 08270608 (England and Wales)

YOUTH DISCOUNT LIMITED

Unaudited Financial Statements for the Year Ended 29 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Kataria

REGISTERED OFFICE:

102 Somerset Road

Birmingham

West Midlands

B15 2PP

REGISTERED NUMBER:

08270608 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

928

466

CURRENT ASSETS

Debtors

5

441,526

384,296

Cash at bank

727

12,753

442,253

397,049

CREDITORS

Amounts falling due within one year

6

115,766

105,286

NET CURRENT ASSETS

326,487

291,763

TOTAL ASSETS LESS CURRENT LIABILITIES

327,415

292,229

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

327,315

292,129

SHAREHOLDERS' FUNDS

327,415

292,229

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 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 27 July 2026 and were signed by:

S Kataria - Director

1.	STATUTORY INFORMATION

Youth Discount 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.

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.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

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 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 30 October 2024

2,616

Additions

967

At 29 October 2025

3,583

DEPRECIATION

At 30 October 2024

2,150

Charge for year

505

At 29 October 2025

2,655

NET BOOK VALUE

At 29 October 2025

928

At 29 October 2024

466

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,574

88,894

Amounts owed by group undertakings

438,251

294,701

Other debtors

601

601

Prepayments

100

100

441,526

384,296

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Social security and other taxes

13,067

8,542

VAT

6,867

20,416

Other creditors

4,191

4,474

Accrued expenses

91,641

71,854

115,766

105,286

7.	RELATED PARTY DISCLOSURES

At the date of the balance sheet an amount of £438,251 was owed from B A Media Holdings (2024: £294,701 debtor)

This Company is the parent company of Youth Discount Ltd.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S Kataria.