Y & F PROPERTY LIMITED - Filleted accounts

Registered number

07450308

Y & F PROPERTY LIMITED

Unaudited Filleted Accounts

30 November 2025

Y & F PROPERTY LIMITED
Registered number:		07450308
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		246			307
Investments	4		575,341			575,341
			575,587			575,648

Current assets
Debtors	5	266,609			265,529
Cash at bank and in hand		121			6,656
		266,730			272,185

Creditors: amounts falling due within one year	6	(197,173)			(208,858)

Net current assets			69,557			63,327

Total assets less current liabilities			645,144			638,975

Creditors: amounts falling due after more than one year	7		(251,033)			(272,413)



Net assets			394,111			366,562

Capital and reserves
Called up share capital			100			100
Profit and loss account			394,011			366,462

Shareholders' funds			394,111			366,562

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




MR T Bhad
Director
Approved by the board on 19 August 2026

Y & F PROPERTY LIMITED
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represent rent received .

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	20% reducing balance

	Investments
	Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 December 2024				4,550
	At 30 November 2025				4,550

	Depreciation
	At 1 December 2024				4,243
	Charge for the year				61
	At 30 November 2025				4,304

	Net book value
	At 30 November 2025				246
	At 30 November 2024				307


4	Investments

Other
investments
£
	Cost
	At 1 December 2024				575,341

	At 30 November 2025				575,341


5	Debtors		2025		2024
£				£

	Amount owed by Associated companies		248,409		247,329
	Other debtors		18,200		18,200
			266,609		265,529




6	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		21,529		21,101
	Amounts owed to Associated Companies		30,783		30,039
	Taxation and social security costs		21,197		33,993
	Other creditors		123,664		123,725
			197,173		208,858


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		128,194		6,735
	Other creditors		122,839		265,678
			251,033		272,413


8	Loans		2025		2024
£				£
	Creditors include:

	Secured bank loans		164,502		164,502

	Bank loans are secured against the investment properties.


9	Other information

	Y & F PROPERTY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Mehmuda House 212c
	Romford Road
	London
	E7 9HY