Yomal Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 15290628 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

YOMAL HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

Y E Omenai

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

15290628 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Investments

4

20

13

Current assets

Debtors

5

7

Creditors

Amounts falling due within one year

6

(7

)

-

Net current assets

-

7

Total assets less current liabilities

20

Capital and reserves

Called up share capital

7

20

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

Y E Omenai - Director

1.	Statutory information

Yomal Holdings Limited (''the company'') is a private company, limited by shares, registered in England and Wales. The company's registered office address is 3rd Floor, 86-90 Paul Street, London, EC2A 4NE.

The financial statements are prepared in Sterling (£), which is the presentational currency of the company. The financial statements are for the year ended 30 November 2025 (2024: for the period 17 November 2023 to 30 November 2024).

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.

Exemption from preparing consolidated financial statements

The company and the group headed by it qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets such as other debtors and investments in share capital.

All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an assets' carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

Fixed asset investments

Investment in subsidiary undertakings are recognised at cost less impairment.

3.	Employees and directors

The average number of employees during the year was NIL (2024 - NIL).

4.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 December 2024

13

Reclassification/transfer

7

At 30 November 2025

20

Net book value

At 30 November 2025

20

At 30 November 2024

13

The company's investments at the Balance Sheet date in the share capital of companies include the following:

M. Cardigan Developments Limited

Registered office: 3rd Floor, 86 - 90 Paul Street, London, EC2A 4NE

%

Class of shares

Holding

Ordinary

50

Redeemable A Ordinary

10

Redeemable B Ordinary

10

Redeemable C Ordinary

10

Redeemable D Ordinary

10

Redeemable E Ordinary

10

Yuki Omenai Limited

Registered office: 3rd Floor, 86 - 90 Paul Street, London, EC2A 4NE

%

Class of shares

Holding

Ordinary

50

Redeemable A Ordinary

10

Redeemable B Ordinary

10

Redeemable C Ordinary

10

Redeemable D Ordinary

10

Redeemable E Ordinary

10

During the year the company entered into a share for share exchange transaction resulting in the recognition of a fixed asset investment in M. Cardigan Developments Limited, at fair value amounting to £7.

The company entered into another share for share exchange transaction resulting in the recognition of a fixed asset investment in Yuki Omenai Limited, at fair value amounting to £6.

The company has indirect control in Attollo Homes Limited and Kedari Homes Limited, that are registered in England and Wales.

5.

Debtors: amounts falling due within one year

2025

2024

£

Other debtors

7

6.

Creditors: amounts falling due within one year

2025

2024

£

Other creditors

7

-

7.	Called up share capital

Allotted and issued:

Number:

Class:

Nominal

2025

2024

Value:

£

10

Ordinary

£1

10

2

Redeemable A

£1

2

Redeemable B

£1

2

Redeemable C

£1

2

Redeemable D

£1

2

Redeemable E

£1

2

20