REGISTERED NUMBER: 14264183 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

A FI YUH PROPERTY MANAGEMENT LTD

Page

Company information

1

Report of the director

2

Chartered certified accountants' report

3

Income statement

4

Balance sheet

5

Notes to the financial statements

6

DIRECTOR:

Mrs A M Knibb

REGISTERED OFFICE:

299 Northborough Road

London

SW16 4TR

REGISTERED NUMBER:

14264183 (England and Wales)

ACCOUNTANTS:

Leroy Reid & Co

Chartered Certified

Accountants

299 Northborough Road

Norbury

London

SW16 4TR

The director presents her report with the financial statements of the company for the year ended 31st March 2026.

PRINCIPAL ACTIVITY

providing properties for letting

DIRECTOR

Mrs A M Knibb held office during the whole of the period from 1st April 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs A M Knibb - Director

1st July 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A Fi Yuh Property Management Ltd for the year ended 31st March 2026 which comprise the Income statement, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of A Fi Yuh Property Management Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A Fi Yuh Property Management Ltd and state those matters that we have agreed to state to the director of A Fi Yuh Property Management Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that A Fi Yuh Property Management Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A Fi Yuh Property Management Ltd. You consider that A Fi Yuh Property Management Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A Fi Yuh Property Management Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Leroy Reid & Co

Chartered Certified

Accountants

299 Northborough Road

Norbury

London

SW16 4TR

20th July 2026

TURNOVER

23,502

21,360

Administrative expenses

(12,893

)

(16,425

)

OPERATING PROFIT

10,609

4,935

Interest payable and similar expenses

(7,328

)

(3,238

)

PROFIT BEFORE TAXATION

3,281

1,697

Tax on profit

-

-

PROFIT FOR THE FINANCIAL YEAR

3,281

1,697

FIXED ASSETS

Tangible assets

4

278,625

278,625

CURRENT ASSETS

Debtors

5

1,442

1,442

Cash at bank

3,142

3,090

4,584

4,532

CREDITORS

Amounts falling due within one year

6

(3,324

)

(2,574

)

NET CURRENT ASSETS

1,260

1,958

TOTAL ASSETS LESS CURRENT LIABILITIES

279,885

280,583

CREDITORS

Amounts falling due after more than one year

7

(299,237

)

(303,216

)

NET LIABILITIES

(19,352

)

(22,633

)

RESERVES

Retained earnings

(19,352

)

(22,633

)

(19,352

)

(22,633

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 1st July 2026 and were signed by:

Mrs A M Knibb - Director

1.	STATUTORY INFORMATION

A Fi Yuh Property Management Ltd 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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1st April 2025

and 31st March 2026

278,625

NET BOOK VALUE

At 31st March 2026

278,625

At 31st March 2025

278,625

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,442

1,442

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

3,324

2,574

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

166,535

178,514

Other creditors

132,702

124,702

299,237

303,216