YPCG Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14699801

		31 October 2025		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		1,184,779
Investment Properties	5		1,810,178		-
Investments	6		1,474,164		-

			3,284,342		1,184,779
CURRENT ASSETS
Debtors	7	1,705,053		128,244
Cash at bank and in hand		20,363		14,332

		1,725,416		142,576
Creditors: Amounts Falling Due Within One Year	8	(4,573,973 )		(1,261,718 )

NET CURRENT ASSETS (LIABILITIES)			(2,848,557 )		(1,119,142 )

TOTAL ASSETS LESS CURRENT LIABILITIES			435,785		65,637

NET ASSETS			435,785		65,637

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			435,685		65,537

SHAREHOLDERS' FUNDS			435,785		65,637

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YPCG Limited

Balance Sheet (continued)

As At 31 October 2025

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Edward Owusu-Ansah Director	Mr Jordan Nadat Director
20th May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

YPCG Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14699801 . The registered office is 16 High Street, Aldridge, Walsall, West Midlands, WS9 8LZ.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Financial Instruments

Basic financial instruments are initially recognised at transaction price, including transaction costs, unless the arrangement constitutes a financing transaction. Where the arrangement constitutes a financing transaction, the financial instrument is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

Basic financial assets and liabilities are subsequently measured at amortised cost using the effective interest method.

The company’s basic financial instruments comprise cash and bank balances, trade debtors, trade creditors, accruals, loans and other receivables and payables.

Trade debtors and creditors receivable or payable within one year that do not constitute a financing transaction are measured at the undiscounted amount expected to be received or paid.

Financial assets measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If an asset is impaired, the impairment loss is recognised in profit or loss.

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.

...CONTINUED

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YPCG Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Taxation - continued

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Leasehold
	£
Cost
As at 1 November 2024	1,184,779
Transfers	(1,184,779 )

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	1,184,779

5. Investment Property

	31 October 2025
	£
Fair Value
As at 1 November 2024	-
Additions	625,399
Transfers	1,184,779

As at 31 October 2025	1,810,178

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	31 October 2025	31 October 2024
	£	£
Cost	1,810,178	-

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YPCG Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 November 2024	-
Additions	1,474,164

As at 31 October 2025	1,474,164

Provision
As at 1 November 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	1,474,164

As at 1 November 2024	-

7. Debtors

	31 October 2025	31 October 2024
	£	£
Due within one year
Amounts owed by group undertakings	930,000	89,774
Other debtors	775,053	38,470

	1,705,053	128,244

8. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 October 2024
	£	£
Trade creditors	11,167	52,500
Bank loans and overdrafts	3,999,802	655,234
Amounts owed to group undertakings	461,506	(88,800 )
Other creditors	101,498	642,784

	4,573,973	1,261,718

9. Share Capital

	31 October 2025	31 October 2024
	£	£
Allotted, Called up and fully paid	100	100

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