07247693 false wholesaler of food and cleaning materials 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/2025-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-03-31 http://www.companieshouse.gov.uk/cd:Director1 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2025-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2026-03-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2025-03-31 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2026-03-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-03-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2026-03-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2026-03-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2026-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-03-31 http://www.companieshouse.gov.uk/2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/2025-03-31 http://www.companieshouse.gov.uk/cd:FRS102 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/2026-03-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 http://www.companieshouse.gov.uk/cd:FilletedAccounts 2025-04-01 2026-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 07247693
Y & C Wholesale Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
Prepared By:
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL

Y & C Wholesale Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
DIRECTORS
C Kahan
REGISTERED OFFICE
49 Mowbray Road
Edgware
Middlesex
HA8 8JL
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07247693
BANKERS
HSBC
ACCOUNTANTS
Albeck Limited
Chartered Accountants
49 Mowbray Road
Edgware
Middlesex
HA8 8JL

Y & C Wholesale Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
CONTENTS |  |  |
|  | Page |
Directors' Report |  | - |
Accountants' Report |  | - |
Statement Of Comprehensive Income |  | - |
Balance Sheet |  | 3 |
Notes To The Accounts |  | 4 |
The following do not form part of the statutory financial statements: |  |  |
Trading And Profit And Loss Account |  | - |
Profit And Loss Account Summaries |  | - |

Y & C Wholesale Limited

BALANCE SHEET AT 31/03/2026
|  |  |  |  |  | 2026 |  |  |  | 2025 |
|  | Notes |  |  |  | £ |  |  |  | £ |
FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 2 |  |  |  | 210,421 |  |  |  | 208,476 |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 1,080,888 |  |  |  | 1,281,320 |  |  |
Debtors |  | 4 |  | 1,466,198 |  |  |  | 1,156,336 |  |  |
Cash at bank and in hand |  |  |  | 49,764 |  |  |  | 86,661 |  |  |
|  |  |  | 2,596,850 |  |  |  | 2,524,317 |  |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 524,937 |  |  |  | 552,308 |  |  |
NET CURRENT ASSETS |  |  |  |  |  | 2,071,913 |  |  |  | 1,972,009 |
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 2,282,334 |  |  |  | 2,180,485 |
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 7 |  |  |  | 100 |  |  |  | 100 |
Profit and loss account |  |  |  |  |  | 2,282,234 |  |  |  | 2,180,385 |
SHAREHOLDERS' FUNDS |  |  |  |  |  | 2,282,334 |  |  |  | 2,180,485 |
For the year ending 31/03/2026 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 22/07/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |  |
C Kahan |  |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |  |

Y & C Wholesale Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2026

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehicles |  | reducing balance 25% |
Fixtures and Fittings |  | reducing balance 15% |
Equipment |  | reducing balance 33% |

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

Y & C Wholesale Limited

2. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |  |
|  | Commercial |  | Fixtures |  |  |  |  |
|  | Vehicles |  | and Fittings |  | Equipment |  | Total |
|  | £ |  | £ |  | £ |  | £ |
Cost |  |  |  |  |  |  |  |  |
At 01/04/2025 |  | 145,748 |  | 127,228 |  | 300,651 |  | 573,627 |
Additions |  | 2,850 |  | 61,028 |  | 12,194 |  | 76,072 |
At 31/03/2026 |  | 148,598 |  | 188,256 |  | 312,845 |  | 649,699 |
Depreciation |  |  |  |  |  |  |  |  |
At 01/04/2025 |  | 90,632 |  | 59,586 |  | 214,933 |  | 365,151 |
For the year |  | 14,491 |  | 35,159 |  | 24,477 |  | 74,127 |
At 31/03/2026 |  | 105,123 |  | 94,745 |  | 239,410 |  | 439,278 |
Net Book Amounts |  |  |  |  |  |  |  |  |
At 31/03/2026 |  | 43,475 |  | 93,511 |  | 73,435 |  | 210,421 |
At 31/03/2025 |  | 55,116 |  | 67,642 |  | 85,718 |  | 208,476 |

3. STOCK |  |  |  | 2026 |  | 2025 |
|  |  |  | £ |  | £ |
Stock comprises: |  |  |  |  |  |  |
Stock |  |  |  | 1,080,888 |  | 1,281,320 |
|  |  |  | 1,080,888 |  | 1,281,320 |

4. DEBTORS |  |  |  | 2026 |  | 2025 |
|  |  |  | £ |  | £ |
Amounts falling due within one year |  |  |  |  |  |  |
Trade debtors |  |  |  | 870,008 |  | 663,608 |
VAT |  |  |  | - |  | 10,903 |
Other debtors |  |  |  | 579,201 |  | 457,467 |
Prepayments |  |  |  | 16,989 |  | 24,358 |
|  |  |  | 1,466,198 |  | 1,156,336 |

Y & C Wholesale Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |  |
|  |  |  | 2026 |  | 2025 |
|  |  |  | £ |  | £ |
UK corporation tax |  |  |  | 48,104 |  | 40,185 |
VAT |  |  |  | 1,572 |  | - |
Trade creditors |  |  |  | 402,078 |  | 319,619 |
Other creditors |  |  |  | 71,483 |  | 190,904 |
Accruals |  |  |  | 1,700 |  | 1,600 |
|  |  |  | 524,937 |  | 552,308 |

6. EMPLOYEES |  |  |  |  |  |  |
|  |  |  | 2026 |  | 2025 |
|  |  |  | No. |  | No. |
Average number of employees |  |  |  | 18 |  | 23 |

7. SHARE CAPITAL |  |  |  | 2026 |  | 2025 |
|  |  |  | £ |  | £ |
Allotted, issued and fully paid: |  |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100 |
|  |  |  | 100 |  | 100 |

8. CONTROLLING PARTY
The company is controlled by C Kahan, the director, by virtue of the fact that, together with his spouse, he owns 100% of the company's issued and called up voting share capital.

9. RELATED PARTY TRANSACTIONS
During the year, certain loans were made to the company by the director. At the year end, the balance due to the director totalled £36,182 (2025: £46,116). The loan is interest free and repayable on demand.
During the year, dividends of £20,000 (2025: £20,000) each were paid to the director and his spouse, totalling £40,000 (2025: £40,000).