REGISTERED NUMBER: 10180900 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

YourNest Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

B P Hodds

SECRETARY:

B P Hodds

REGISTERED OFFICE:

Leon and Company

100 High Ash Drive

Leeds

West Yorkshire

LS17 8RE

REGISTERED NUMBER:

10180900 (England and Wales)

ACCOUNTANTS:

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

36,321

46,788

36,321

46,788

CURRENT ASSETS

Stocks

5,250

5,250

Debtors

6

50,445

78,840

Cash at bank and in hand

160,486

102,478

216,181

186,568

CREDITORS

Amounts falling due within one year

7

215,445

190,704

NET CURRENT ASSETS/(LIABILITIES)

736

(4,136

)

TOTAL ASSETS LESS CURRENT LIABILITIES

37,057

42,652

CREDITORS

Amounts falling due after more than one year

8

(29,748

)

(36,922

)

PROVISIONS FOR LIABILITIES

(6,900

)

(5,536

)

NET ASSETS

409

194

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

309

94

SHAREHOLDERS' FUNDS

409

194

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 23 September 2026 and were signed by:

B P Hodds - Director

1.	STATUTORY INFORMATION

YourNest Properties 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

and 31 October 2025

4,152

AMORTISATION

At 1 November 2024

and 31 October 2025

4,152

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

12,500

96,471

108,971

Additions

-

583

583

Disposals

-

(3,995

)

(3,995

)

At 31 October 2025

12,500

93,059

105,559

DEPRECIATION

At 1 November 2024

-

62,183

62,183

Charge for year

-

8,054

8,054

Eliminated on disposal

-

(999

)

(999

)

At 31 October 2025

-

69,238

69,238

NET BOOK VALUE

At 31 October 2025

12,500

23,821

36,321

At 31 October 2024

12,500

34,288

46,788

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

14,510

10,034

Other debtors

35,935

68,806

50,445

78,840

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

9,161

12,159

Hire purchase contracts

3,442

3,468

Trade creditors

12,550

20,229

Taxation and social security

37,349

27,596

Other creditors

152,943

127,252

215,445

190,704

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

26,880

30,639

Hire purchase contracts

2,868

6,283

29,748

36,922

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

90

Ordinary - Class A

1

90

90

10

Ordinary - Class B

1

10

10

100

100

10.	RELATED PARTY DISCLOSURES

As at 31 October 2025, the director owes the company the sum of £20,523 (2024 - £37,018) . The terms of this loan is that it is interest free and repayable upon demand.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr B P Hodds by virtue of his ownership of 90% of the issued equity share capital.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

Date: .............................................