Company Registration No. 05322652 (England and Wales)
YP Finance Limited
Filleted accounts
for the year ended 31 December 2025
YP Finance Limited
Filleted accounts
Contents
YP Finance Limited
Company Information
for the year ended 31 December 2025
Company Number
05322652 (England and Wales)
Registered Office
Hawthorne House
17a Hawthorne Drive
Leicester
LE5 6DL
Accountants
YP Finance
Hawthorne House
17A Hawthorne Drive
Leicester
Leicestershire
LE5 6DL
YP Finance Limited
Statement of financial position
as at 31 December 2025
Tangible assets
26,408
33,711
Investment property
91,000
182,518
Cash at bank and in hand
682,282
530,687
Creditors: amounts falling due within one year
(261,087)
(235,412)
Net current assets
1,453,442
1,028,224
Total assets less current liabilities
1,570,900
1,244,503
Creditors: amounts falling due after more than one year
(354,375)
(326,079)
Net assets
1,216,525
918,424
Called up share capital
76
76
Profit and loss account
1,216,449
918,348
Shareholders' funds
1,216,525
918,424
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 July 2026 and were signed on its behalf by
Y Patas
Director
Company Registration No. 05322652
YP Finance Limited
Notes to the Accounts
for the year ended 31 December 2025
YP Finance Limited is a private company, limited by shares, registered in England and Wales, registration number 05322652. The registered office is Hawthorne House, 17a Hawthorne Drive, Leicester, LE5 6DL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Over 7 Years
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Investments in shares are included at fair value.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
YP Finance Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
84,275
-
84,275
At 31 December 2025
84,275
7,221
91,496
At 1 January 2025
50,564
-
50,564
Charge for the year
12,641
1,883
14,524
At 31 December 2025
63,205
1,883
65,088
At 31 December 2025
21,070
5,338
26,408
At 31 December 2024
33,711
-
33,711
Fair value at 1 January 2025
182,518
Net loss from fair value adjustments
(91,518)
At 31 December 2025
91,000
6
Investments
Other investments
Valuation at 1 January 2025
50
Valuation at 31 December 2025
50
Amounts falling due within one year
Trade debtors
88,260
56,582
Amounts falling due after more than one year
Amounts due from group undertakings etc.
943,987
676,367
8
Creditors: amounts falling due within one year
2025
2024
Trade creditors
9,637
4,105
Taxes and social security
113,789
104,849
Other creditors
91,000
91,001
YP Finance Limited
Notes to the Accounts
for the year ended 31 December 2025
9
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
354,375
326,079
Allotted, called up and fully paid:
75 75 A Ordinary shares of £1 each
75
75
1 1 B Ordinary Shares of £1 each
1
1
11
Average number of employees
During the year the average number of employees was 1 (2024: 1).