REGISTERED NUMBER: 04456711 (England and Wales)

Y C YANG LIMITED

Unaudited Financial Statements for the Year Ended 30 June 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

YC Yang

SECRETARY:

M Yang

REGISTERED OFFICE:

45 Eider Drive

Leegomery

Telford

Shropshire

TF1 6TJ

REGISTERED NUMBER:

04456711 (England and Wales)

ACCOUNTANTS:

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

FIXED ASSETS

Tangible assets

4

3,333

4,497

Investments

5

5

5

Investment property

6

1,420,000

1,582,561

1,423,338

1,587,063

CURRENT ASSETS

Debtors

7

119,489

247,093

Cash at bank and in hand

755,099

467,681

874,588

714,774

CREDITORS

Amounts falling due within one year

8

59,849

47,915

NET CURRENT ASSETS

814,739

666,859

TOTAL ASSETS LESS CURRENT LIABILITIES

2,238,077

2,253,922

PROVISIONS FOR LIABILITIES

9

1,070

41,711

NET ASSETS

2,237,007

2,212,211

CAPITAL AND RESERVES

Called up share capital

10

200

200

Revaluation reserve

11

3,211

125,132

Retained earnings

2,233,596

2,086,879

SHAREHOLDERS' FUNDS

2,237,007

2,212,211

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 October 2026 and were signed by:

YC Yang - Director

1.	STATUTORY INFORMATION

Y C Yang 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 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents sales of non-vatable services. Turnover is recognised when the service is provided.

Tangible fixed assets

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

Fixtures, fittings & equipment

-

25% Straight Line

Motor vehicles

-

25% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference shares or non-puttable ordinary shares which are measured at fair value, with changes

recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Motor

& equipment

vehicles

Totals

£

£

£

COST

At 1 July 2025

and 30 June 2026

18,134

15,999

34,133

DEPRECIATION

At 1 July 2025

17,035

12,601

29,636

Charge for year

314

850

1,164

At 30 June 2026

17,349

13,451

30,800

NET BOOK VALUE

At 30 June 2026

785

2,548

3,333

At 30 June 2025

1,099

3,398

4,497

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 July 2025

and 30 June 2026

5

NET BOOK VALUE

At 30 June 2026

5

At 30 June 2025

5

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2025

1,582,561

Revaluations

(162,561

)

At 30 June 2026

1,420,000

NET BOOK VALUE

At 30 June 2026

1,420,000

At 30 June 2025

1,582,561

Fair value at 30 June 2026 is represented by:

£

Valuation in 2016

44,842

Valuation in 2017

24,000

Valuation in 2022

98,000

Valuation in 2026

(162,561

)

Cost

1,415,719

1,420,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

14,716

13,578

Rental accounts

1,280

195

Other debtors

100,000

230,000

Prepayments and accrued income

3,493

3,320

119,489

247,093

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Social security and other taxes

48,752

34,937

Directors' current accounts

7,202

6,808

Accrued expenses

3,895

6,170

59,849

47,915

9.	PROVISIONS FOR LIABILITIES

30.6.26

30.6.25

£

£

Deferred tax

1,070

41,711

Deferred

tax

£

Balance at 1 July 2025

41,711

Fair value adjustment

(40,641

)

Balance at 30 June 2026

1,070

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

100

Ordinary A shares

£1

100

100

100

Ordinary B shares

£1

100

100

200

200

11.

RESERVES

Revaluation

reserve

£

At 1 July 2025

125,132

Fair value adjustment transfer

(121,921

)

At 30 June 2026

3,211

12.	ULTIMATE CONTROLLING PARTY

The company is controlled by the director.

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Y C Yang Limited for the year ended 30 June 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Y C Yang Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Y C Yang Limited and state those matters that we have agreed to state to the director of Y C Yang Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Y C Yang Limited and its director for our work or for this report.

It is your duty to ensure that Y C Yang Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Y C Yang Limited. You consider that Y C Yang Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Y C Yang Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

15 October 2026