Registration number: 13740637

Lian Yard Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3 to 8

Lian Yard Limited

Company Information

Director

A Stewart-Clark

Registered office

Sinclaire Cottage Portsmouth Road Ripley Woking Surrey GU23 6EW

Auditors

Streets Audit LLP Wiston House 1 Wiston Avenue Worthing West Sussex BN14 7QL

Lian Yard Limited

(Registration number: 13740637)
Statement of Financial Position
30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,332	-
Investment property	5	1,318,210	1,303,292
		1,321,542	1,303,292
Current assets
Debtors	6	-	242,000
Cash at bank and in hand		55	35
		55	242,035
Creditors: Amounts falling due within one year	7	(950)	(895)
Net current (liabilities)/assets		(895)	241,140
Total assets less current liabilities		1,320,647	1,544,432
Creditors: Amounts falling due after more than one year	7	(1,032,493)	(1,280,809)
Provisions for liabilities		(46,250)	(46,250)
Net assets		241,904	217,373
Capital and reserves
Called up share capital		1	1
Revaluation reserve		138,750	138,750
Retained earnings		103,153	78,622
Shareholders' funds		241,904	217,373

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 August 2026
 

......................................... A Stewart-Clark Director

Lian Yard Limited

Notes to the Financial Statements
for the year ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Sinclaire Cottage Portsmouth Road
Ripley
Woking
Surrey
GU23 6EW
United Kingdom

These financial statements were authorised for issue by the director on 21 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis as the director believes that no material uncertainties exist. The director has considered the level of reserves held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the company to be able to continue as a going concern.

Lian Yard Limited

Notes to the Financial Statements
for the year ended 30 November 2025

Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 21 August 2026 was Matthew Hodson BSc FCA, who signed for and on behalf of Streets Audit LLP.

.........................................

Judgements

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

Management is required to make key decisions and judgements in the process of applying the Company's accounting policies. The most significant areas where such judgements have been necessary is the valuation of investment properties. Where judgement has been applied, the key factors taken into consideration are disclosed in the accounting policies and the appropriate note in these financial statements.

The company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Lian Yard Limited

Notes to the Financial Statements
for the year ended 30 November 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Investment property

Investment property is recognised at fair value according to the fair value model, which reflects market conditions at end of the reporting period. Gains or losses resulting from a change in the fair value of investment property are recognised in the income statement in the year they arise.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity.

Lian Yard Limited

Notes to the Financial Statements
for the year ended 30 November 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
Additions	3,332	3,332
At 30 November 2025	3,332	3,332
Depreciation
Carrying amount
At 30 November 2025	3,332	3,332

5	Investment properties

	2025 £
At 1 December	1,303,292
Additions	14,918
At 30 November	1,318,210

The 2025 valuation was undertaken by the director, at open market value as a result the property was valued at £1,318,210. The property had been revalued upwards by £185,000 in 2024, the total revaluations are £185,000.

The historical cost is £1,133,210 (2024: £1,118,292). There were additions of £14,918 in the year.

6

Debtors

Lian Yard Limited

Notes to the Financial Statements
for the year ended 30 November 2025

Current	Note	2025 £	2024 £
Amounts owed by related parties	9	-	242,000
		-	242,000

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	950	895

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Other financial liabilities	1,032,493	1,280,809

8

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

	Revaluation reserve £	Retained earnings £	Total £
Surplus/deficit on property, plant and equipment revaluation	138,750	-	138,750
Other comprehensive income	-	(138,750)	(138,750)
	138,750	(138,750)	-

9	Related party transactions

Summary of transactions with other related parties

Lian Yard Limited

Notes to the Financial Statements
for the year ended 30 November 2025

Loans from Group companies

Loans to related parties

2024	Other related parties £	Total £
At start of period	500	500
Advanced	(500)	(500)
At end of period	-	-

Loans from related parties

2025	Group companies £	Total £
At start of period	1,280,809	1,280,809
Advanced	158,626	158,626
Repaid	(406,942)	(406,942)
At end of period	1,032,493	1,032,493

2024	Group companies £	Total £
At start of period	1,337,144	1,337,144
Advanced	79,823	79,823
Repaid	(136,158)	(136,158)
At end of period	1,280,809	1,280,809

10	Parent and ultimate parent undertaking

The ultimate controlling party by virtue of holding 100% shares in Providence Place Ltd is Alex Stewart-Clark.

 The company's immediate parent is Providence Place Ltd, incorporated in England & Wales.

 

The parent of the smallest (and largest) group in which these financial statements are consolidated is Providence Place Ltd, incorporated in England & Wales. The address of Providence Place Ltd is Sinclaire Cottage, Portsmouth Road, Ripley, Woking, Surrey, GU23 6EW.