Yadav Properties Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07090563

Yadav Properties Ltd

Filleted Unaudited Financial Statements

30 November 2025

Yadav Properties Ltd

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		10,110	13,483

Current assets

Debtors	6	10,744	26,234
Cash at bank and in hand		35,644	72,147
		--------	--------
		46,388	98,381

Creditors: amounts falling due within one year	7	52,984		84,278
		--------		--------
Net current (liabilities)/assets			( 6,596)	14,103
			--------	--------
Total assets less current liabilities			3,514	27,586

Creditors: amounts falling due after more than one year	8		–	5,193

Provisions

Taxation including deferred tax	2,528	3,371
	-------	--------
Net assets	986	19,022
	-------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	886	18,922
	----	--------
Shareholders funds	986	19,022
	----	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Yadav Properties Ltd

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 18 August 2026 , and are signed on behalf of the board by:

Mr R Yadav
Director

Company registration number: 07090563

Yadav Properties Ltd

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Bruce Grove, London, N17 6RA, UK.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are no significant judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

Revenue recognition

Revenue, which is shown net of Value Added Tax, arises from sales commissions and is recognised on exchange of contracts. Revenue arising from letting commissions is recognised on the receipt of the rentals due from the tenants.

Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred taxation is measured on a non- discounted basis at the average tax rates that would apply when the timing differences are expected to reverse, based on tax rates and laws that have been enacted by the balance sheet date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	25% reducing balance

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 6 ).

5. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 December 2024 and 30 November 2025	54,815	54,815
	--------	--------
Depreciation
At 1 December 2024	41,332	41,332
Charge for the year	3,373	3,373
	--------	--------
At 30 November 2025	44,705	44,705
	--------	--------
Carrying amount
At 30 November 2025	10,110	10,110
	--------	--------
At 30 November 2024	13,483	13,483
	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	1,609	24,965
Other debtors	9,135	1,269
	--------	--------
	10,744	26,234
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,269	10,378
Corporation tax	12,741	10,504
Social security and other taxes	12,282	20,780
Other creditors	22,692	42,616
	--------	--------
	52,984	84,278
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	5,193
	----	-------

Included in creditors amounts falling due after more than one year is the Bounce Back Loan of £Nil(2024: £5,193). The loan is 100% guaranteed by the government and the interest rate is fixed at 2.5% per annum.

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	12,406	15,300
Later than 1 year and not later than 5 years	35,623	–
	--------	--------
	48,029	15,300
	--------	--------

10. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr R Yadav	( 18,854)	27,034	8,180
	--------	--------	-------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr R Yadav	26,517	( 45,371)	( 18,854)
	--------	--------	--------