ACCOUNTS - Final Accounts preparation

Registered number: 11589582

DOMINUS YCP LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

DOMINUS YCP LIMITED

REGISTERED NUMBER: 11589582

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Fixed asset investments			7,252,998		11,377,998
Current assets
Debtors: amounts falling due within one year	5	527,192		732,401
Bank and cash balances		319		1,833
		527,511		734,234
Creditors: amounts falling due within one year	6	(7,849,301)		(11,956,166)
Net current liabilities			(7,321,790)		(11,221,932)
Total assets less current liabilities			(68,792)		156,066

Net (liabilities)/assets			(68,792)		156,066

Capital and reserves
Called up share capital	1	1
Profit and loss account	(68,793)	156,065
	(68,792)	156,066

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 October 2026.

S S Ahluwalia

Director

The notes on pages 3 to 5 form part of these financial statements.

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DOMINUS YCP LIMITED

REGISTERED NUMBER: 11589582

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

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DOMINUS YCP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Dominus YCP Limited is a private company limited by shares and incorporated in England & Wales. The address of its principal place of business is 12 Dorset Street, London, W1U 6QS.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company's functional and presentational currency is GBP, rounded to the nearest £1.

The following principal accounting policies have been applied:

2.2

Going concern

The company shows net current liabilities at the balance sheet date of £7,321,790. The company has received formal confirmation from its shareholders that the company will receive the financial support it requires to enable it to meet its liabilities as they fall due.
In making their assessment of going concern, the directors have considered information for a period of at least twelve months from the date the financial statements were authorised for issue.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

2.5

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

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DOMINUS YCP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.8

Creditors

Short term creditors are measured at the transaction price.

Employees

The company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

4.	Fixed asset investments

	Investment in joint ventures	Loans to joint ventures	Total
	£	£	£
Cost or valuation
At 1 January 2025	1	10,152,997	10,152,998
Disposals	-	(2,900,000)	(2,900,000)
At 31 December 2025	1	7,252,997	7,252,998

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	1	1
Other debtors	608	-
Accrued income	526,583	732,400
	527,192	732,401

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DOMINUS YCP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	1,800	304,320
Amounts owed to group undertakings	7,846,000	11,631,000
Corporation tax	-	19,345
Other creditors	1	1
Accruals	1,500	1,500
	7,849,301	11,956,166

7.	Related party transactions
	Dominus YCP Limited is a wholly owned subsidiary of Dominus YCP Holdings Limited, a company incorporated in Jersey. The registered office address is 28 Esplanade, St Helier, Jersey, JE2 3QA. The company has taken advantage of the exemption in FRS 102 from the requirement to disclose transactions with its parent company on the grounds that the company is wholly owned subsidiary.

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