Company registration number 10656250 (England and Wales)
YOUNGS PROPERTY HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
YOUNGS PROPERTY HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
YOUNGS PROPERTY HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
3
1,500,000
1,500,000
Current assets
Debtors
4
60,709
257,118
Cash at bank and in hand
406,012
156,435
466,721
413,553
Creditors: amounts falling due within one year
5
(21,398)
(19,364)
Net current assets
445,323
394,189
Total assets less current liabilities
1,945,323
1,894,189
Provisions for liabilities
(38,000)
(38,000)
Net assets
1,907,323
1,856,189
Capital and reserves
Called up share capital
7
200
200
Share premium account
1,299,900
1,299,900
Profit and loss reserves
607,223
556,089
Total equity
1,907,323
1,856,189

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 August 2026 and are signed on its behalf by:
A Young
Director
Company registration number 10656250 (England and Wales)
YOUNGS PROPERTY HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Youngs Property Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 166 College Road, Harrow, Middlesex, HA1 1RA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention modified to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for property rental income which is recognised in the period it relates to.

1.3
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

YOUNGS PROPERTY HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Investment property
2026
£
Fair value
At 1 April 2025 and 31 March 2026
1,500,000

In the opinion of the directors the open market value of the properties is not materially different to the carrying value in the accounts as at the balance sheet date.

T he historical cost for the investment properties included in the valuation above is £1,300,000.

4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
60,709
257,118
YOUNGS PROPERTY HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
13,514
15,496
Other taxation and social security
1,106
924
Other creditors
6,778
2,944
21,398
19,364
6
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
2026
2025
Balances:
£
£
Fair value gains on investment properties
38,000
38,000
There were no deferred tax movements in the year.
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
200
200
200
200
8
Related party transactions

Included within other debtors as at the balance sheet date is £1,445 (202 5: £1 96,446) o wed by the directors to the company. The maximum amount outstanding during the year was £303,549 (202 5: £1 96,446) and interest of £944 (202 5: £3,112) has been charged at the HMRC official rate.

2026-03-31 2025-04-01 false false false 14 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity G Farr A Young 10656250 2025-04-01 2026-03-31 10656250 2026-03-31 10656250 2025-03-31 10656250 core:WithinOneYear 2026-03-31 10656250 core:WithinOneYear 2025-03-31 10656250 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 10656250 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 10656250 core:ShareCapital 2026-03-31 10656250 core:ShareCapital 2025-03-31 10656250 core:SharePremium 2026-03-31 10656250 core:SharePremium 2025-03-31 10656250 core:RetainedEarningsAccumulatedLosses 2026-03-31 10656250 core:RetainedEarningsAccumulatedLosses 2025-03-31 10656250 core:ShareCapitalOrdinaryShareClass1 2026-03-31 10656250 core:ShareCapitalOrdinaryShareClass1 2025-03-31 10656250 bus:Director2 2025-04-01 2026-03-31 10656250 2024-04-01 2025-03-31 10656250 2025-03-31 10656250 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 10656250 bus:OrdinaryShareClass1 2026-03-31 10656250 bus:OrdinaryShareClass1 2025-03-31 10656250 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10656250 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10656250 bus:FRS102 2025-04-01 2026-03-31 10656250 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 10656250 bus:Director1 2025-04-01 2026-03-31 10656250 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP