YERA HOMES LTD - Accounts

YERA HOMES LTD
Contents Page
For the year ended 31 October 2025

Company Information	1
Director's Report	2
Accountants' Report	3
Statement of Financial Position	4
Notes to the Financial Statements	5

YERA HOMES LTD
Company Information
For the year ended 31 October 2025

Director	OLUWASEYI OPEYEMI OGUNTODU
Registered Number	13666858
Registered Office	3 CHAPEL STREET CONGLETON ENGLAND CW12 4AB
Accountants	VICTOR CHANCE LIMITED ( Chartered Certified Accountants) 1 Blueberry Avenue Manchester M40 0GE
Bankers	BARCLAYS BANK UK PLC Stockport 3 Leicester LE87 2BB

1

YERA HOMES LTD
Director's Report
For the year ended 31 October 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 October 2025.

Principal activities

Principal activity of the company during the financial year was of buying and selling of own real estate.

Director

The director who served the company throughout the year was as follows:

OLUWASEYI OPEYEMI OGUNTODU

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board.

----------------------------------
OLUWASEYI OPEYEMI OGUNTODU
Director

Date approved: 29 July 2026

2

YERA HOMES LTD Accountants' Report For the year ended 31 October 2025
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of YERA HOMES LTD for the year ended 31 October 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements. This report is made solely to the member of YERA HOMES LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of YERA HOMES LTD and state those matters that we have agreed to state to the Board of YERA HOMES LTD, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than YERA HOMES LTD and its members as a body for our work or for this report. It is your duty to ensure that YERA HOMES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of YERA HOMES LTD. You consider that YERA HOMES LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of YERA HOMES LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... VICTOR CHANCE LIMITED ( Chartered Certified Accountants) 1 Blueberry Avenue Manchester M40 0GE 29 July 2026 3

YERA HOMES LTD
Accountants' Report
For the year ended 31 October 2025

In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of YERA HOMES LTD for the year ended 31 October 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements.
This report is made solely to the member of YERA HOMES LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of YERA HOMES LTD and state those matters that we have agreed to state to the Board of YERA HOMES LTD, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than YERA HOMES LTD and its members as a body for our work or for this report.

It is your duty to ensure that YERA HOMES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of YERA HOMES LTD. You consider that YERA HOMES LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of YERA HOMES LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

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

VICTOR CHANCE LIMITED
( Chartered Certified Accountants)
1 Blueberry Avenue
Manchester
M40 0GE
29 July 2026

3

Registered Number: 13666858 YERA HOMES LTD
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	632,865	632,865
		632,865	632,865
Current assets
Cash at bank and in hand		1,204	1,399
Creditors: amount falling due within one year	4	(226,864)	(221,063)
Net current assets		(225,660)	(219,664)

Total assets less current liabilities		407,205	413,201
Creditors: amount falling due after more than one year	5	(402,329)	(413,271)
Net assets		4,876	(70)

Capital and reserves
Called up share capital		1	1
Profit and loss account		4,875	(71)
Shareholders' funds		4,876	(70)

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 29 July 2026 and were signed by:

-------------------------------
OLUWASEYI OPEYEMI OGUNTODU
Director

4

YERA HOMES LTD
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

YERA HOMES LTD is a private limited company, registered in England & Wales, registration number 13666858, registration address 3 CHAPEL STREET, CONGLETON ENGLAND, CW12 4AB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises of rental income from 4 properties let by the company.

Taxation

The company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 November 2024	632,865	632,865
Additions	-	-
Disposals	-	-
At 31 October 2025	632,865	632,865
Depreciation
At 01 November 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 October 2025	-	-
Net book values
Closing balance as at 31 October 2025	632,865	632,865
Opening balance as at 01 November 2024	632,865	632,865

4.

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	1,160	710
Accrued Expenses	400	400
Other Creditors	0	(1)
Directors' Current Accounts	225,304	219,954
	226,864	221,063

5.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts (secured)	402,329		413,271
	402,329		413,271

5

Registered Number: 13666858

YERA HOMES LTD

Unaudited Financial Statements

Period of accounts Start date: 01 November 2024 End date: 31 October 2025