REGISTERED NUMBER: 09358126 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

FOR

YMR HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

VC Hughes

DJ Hughes

REGISTERED OFFICE:

11 - 13 Station Road

Kettering

Northamptonshire

NN15 7HH

REGISTERED NUMBER:

09358126 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,498,405

1,281,541

Investments

5

101

101

1,498,506

1,281,642

CURRENT ASSETS

Debtors

6

3,913,073

3,968,746

Cash at bank

153,261

7,467

4,066,334

3,976,213

CREDITORS

Amounts falling due within one year

7

70,728

104,945

NET CURRENT ASSETS

3,995,606

3,871,268

TOTAL ASSETS LESS CURRENT LIABILITIES

5,494,112

5,152,910

CREDITORS

Amounts falling due after more than one year

8

(280,072

)

(100,560

)

PROVISIONS FOR LIABILITIES

(371,765

)

(316,927

)

NET ASSETS

4,842,275

4,735,423

CAPITAL AND RESERVES

Called up share capital

102

102

Revaluation reserve

9

481,464

481,464

Retained earnings

4,360,709

4,253,857

SHAREHOLDERS' FUNDS

4,842,275

4,735,423

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 24th August 2026 and were signed on its behalf by:

DJ Hughes - Director

1.	STATUTORY INFORMATION

YMR Holdings Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about YMR Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on reducing balance and 10% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company is party to only the basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 1st December 2024

1,719,019

1,913

144,640

1,865,572

Additions

379,167

-

-

379,167

Disposals

(75,000

)

-

-

(75,000

)

At 30th November 2025

2,023,186

1,913

144,640

2,169,739

DEPRECIATION

At 1st December 2024

568,170

1,913

13,948

584,031

Charge for year

105,774

-

32,673

138,447

Eliminated on disposal

(51,144

)

-

-

(51,144

)

At 30th November 2025

622,800

1,913

46,621

671,334

NET BOOK VALUE

At 30th November 2025

1,400,386

-

98,019

1,498,405

At 30th November 2024

1,150,849

-

130,692

1,281,541

Cost or valuation at 30th November 2025 is represented by:

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Valuation in 2024

481,464

-

-

481,464

Cost

1,541,722

1,913

144,640

1,688,275

2,023,186

1,913

144,640

2,169,739

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST OR VALUATION

At 1st December 2024

-

122,973

122,973

Additions

300,000

-

300,000

At 30th November 2025

300,000

122,973

422,973

DEPRECIATION

At 1st December 2024

-

4,611

4,611

Charge for year

7,500

29,591

37,091

At 30th November 2025

7,500

34,202

41,702

NET BOOK VALUE

At 30th November 2025

292,500

88,771

381,271

At 30th November 2024

-

118,362

118,362

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

At 1st December 2024

and 30th November 2025

101

NET BOOK VALUE

At 30th November 2025

101

At 30th November 2024

101

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

3,598,324

3,968,746

Other debtors

314,749

-

3,913,073

3,968,746

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

66,930

16,583

Trade creditors

295

-

Taxation and social security

1,003

85,834

Other creditors

2,500

2,528

70,728

104,945

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

280,072

100,560

9.

RESERVES

Revaluatio

reserve

£

At 1st December 2024

and 30th November 2025

481,464

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, D & V Hughes owed the company £314,077. No interest is charged on the loan and there are no set terms for repayment.The loan was repaid on 26 March 2026.

11.	RELATED PARTY DISCLOSURES