07247693falsewholesaler of food and cleaning materials2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-03-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2026-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2026-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2026-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-04-012026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FRS1022025-04-012026-03-31http://www.companieshouse.gov.uk/2026-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-04-012026-03-31iso4217:GBPxbrli:sharesxbrli: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 THEYEARENDED31/03/2026
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).