Yarnton Landlord Limited Accounts






Yarnton Landlord Limited

	Company No. 13413953
		Information for Filing with The Registrar
		31 May 2026

The Directors present their report and the accounts for the year ended 31 May 2026.

Principal activities
The principal activity of the company during the year under review was buying and renting property.




Directors

The Directors who served at any time during the year were as follows:

A. Gupta
T.K. Gupta








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A. Gupta
Director
04 September 2026

at	31 May 2026
Company No.		13413953	Notes	2026	2025
				£	£
Fixed assets


	Investment property		5	450,000	478,000

				450,000	478,000
Current assets

	Debtors		6	200	200

	Cash at bank and in hand			332	6,665
				532	6,865
Creditors: Amount falling due within one year			7	(141,471)	(132,394)
Net current liabilities				(140,939)	(125,529)
Total assets less current liabilities				309,061	352,471
Creditors: Amounts falling due after more than one year			8	(287,007)	(287,007)
Provisions for liabilities
	Deferred taxation		10	(9,140)	(14,460)

Net assets				12,914	51,004

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		12	12,814	50,904

Total equity				12,914	51,004



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 May 2026 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 04 September 2026 and signed on its behalf by:
A. Gupta
Director
04 September 2026

for the year ended 31 May 2026

General information

Yarnton Landlord Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 13413953

Its registered office is:

Imperial House

1a Standen Avenue

Hornchurch

Essex

RM12 6AA

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents rental income receivable, exclusive of VAT, arising from operating leases granted to tenants in respect of the Company's investment properties. As the Company's income arises from lease agreements rather than from contracts with customers, the Company does not consider it has distinct performance obligations as envisaged under Section. 23. The Company's obligation under each lease is to make the relevant property available for the tenant's use and occupation for the agreed term in exchange for rent. This obligation is satisfied evenly over the lease term, and turnover is therefore recognised on a straight-line basis over the period of the lease to which it relates.

Leased assets

The Company held no assets under lease arrangements, including right-of-use assets, as lessee during the year, and pays no ground rent. Accordingly, no accounting policy is required in respect of leased assets under Section 20. The Company's investment properties are held freehold and is accounted for in accordance with the Freehold Investment Property accounting policy as set out below. The Company's rental income as lessor under leases granted to tenants is dealt with in the Turnover accounting policy above.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employee benefits

Defined contribution pensions

The Company has employees but does not operate a defined contribution (or other) pension scheme. Accordingly, no pension costs were charged to the profit and loss account during the year ended 31 May 2026.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax




		Origination and reversal of timing differences	(5,320)	9,120

		Total deferred tax	(5,320)	9,120

		Tax on profit on ordinary activities	(5,320)	9,120

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		2928	£	£
		Profit on ordinary activities before tax	(43,410)	43,881

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(8,248)	8,337
		Other	2,928	783




		Tax on profit on ordinary activities	(5,320)	9,120

5	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 June 2025	478,000

		Revaluation	(28,000)

		At 31 May 2026	450,000

		The freehold investment property was acquired on 14 April 2022 and is held for rental income and capital appreciation. The fair value of the investment property at 31 May 2026 was £450,000(2025:£478,000). The fair value was assessed by Mr A Gupta, director, at 31 May 2026, with reference to relevant market evidence and comparable property transactions. The revaluation adjustment of £28,000 has been recognised in the profit and loss account for the year.

6	Debtors
			2026	2025
			£	£







		Prepayments and accrued income	200	200
			200	200

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£







		Loans from directors	559	32
		Other creditors	140,803	132,253
		Accruals and deferred income	109	109
			141,471	132,394

8	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£


		Other loans	287,007	287,007





			287,007	287,007

		Liabilities repayable in more than five years after the balance sheet date
		Amount repayable by instalments	287,007	287,007

			287,007	287,007

		The company's borrowings are secured by a first legal mortgage and fixed charge over the freehold property at 22 Honor Close, Kidlington, Oxon, OX5 2XL in favour of The Mortgage Works.

9	Creditors: secured liabilities
			2026	2025
			£	£
		The aggregate amount of secured liabilities included within creditors	287,007	287,007

		The company’s borrowings are secured by a first legal mortgage and fixed charges in favour of The Mortgage Works (UK) plc over the company’s freehold investment property at 22 Honor Close, Kidlington, OX5 2XL. The security includes the property, proceeds of insurance relating to the property, the benefit of occupational leases and the rental income derived from the property

10	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 June 2025	14,460	14,460
		Charge to the profit and loss account for the period	(5,320)	(5,320)

		At 31 May 2026	9,140	9,140


			2026	2025
			£	£


		Revaluation of land and buildings	9,140	14,460

			9,140	14,460

Share Capital

£1 x £100 Ordinary Shares called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Key management personnel compensation

Transactions with related parties

At the balance sheet date £140,803(FY2025 : £132,253) (included in other creditors) was owed to Bladon Dental Limited. A company under common control.