REGISTERED NUMBER: 09757742 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Yonder Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

A E Smith

J G Smith

J L Smith

A J Smith

Registered office:

Dunslow Road

Eastfield

Scarborough

North Yorkshire

YO11 3UT

Registered number:

09757742 (England and Wales)

Accountants:

Ashby Berry Coulsons Ltd

2 Belgrave Crescent

Scarborough

North Yorkshire

YO11 1UB

Fixed assets

Tangible assets

4

3,842

6,089

Investment property

5

2,200,000

1,961,000

2,203,842

1,967,089

Current assets

Debtors

6

42,573

7,000

Cash at bank

259,264

13,431

301,837

20,431

Creditors

Amounts falling due within one year

7

2,304,089

1,824,338

Net current liabilities

(2,002,252

)

(1,803,907

)

Total assets less current liabilities

201,590

163,182

Provisions for liabilities

12,596

8,673

Net assets

188,994

154,509

Capital and reserves

Called up share capital

8

100

100

Fair value reserve

9

53,691

-

Retained earnings

9

135,203

154,409

Shareholders' funds

188,994

154,509

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 directors acknowledge their 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 Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

J G Smith - Director

1.	Statutory information

Yonder Investments 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.

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.

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 etc

-

33.33% on cost

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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	Employees and directors

The average number of employees during the year was 4 (2024 - 4 ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 November 2024

19,826

Additions

5,765

Disposals

(8,760

)

At 31 October 2025

16,831

Depreciation

At 1 November 2024

13,737

Charge for year

2,172

Eliminated on disposal

(2,920

)

At 31 October 2025

12,989

Net book value

At 31 October 2025

3,842

At 31 October 2024

6,089

5.	Investment property

Total

£

Fair value

At 1 November 2024

1,961,000

Additions

488,637

Disposals

(261,000

)

Revaluations

11,363

At 31 October 2025

2,200,000

Net book value

At 31 October 2025

2,200,000

At 31 October 2024

1,961,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

2,200,000

If investments properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

2,131,599

1,918,672

Investment properties were valued on a fair value basis on 31 October 2025 by the directors .

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

42,573

7,000

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Taxation and social security

6,895

9,170

Other creditors

2,297,194

1,815,168

2,304,089

1,824,338

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.

Reserves

Fair value reserve represents cumulative fair value gains on investment property, an element of the profit and loss account which is not realised, and not available for distribution.

10.	Related party disclosures

Included in other creditors is £2,290,284 (2024: £1,811,334) due to Pandionidae Limited (a company associated by common control). It is interest free and has no specific repayment terms.