Company registration number: 11308465 (England and Wales)

YAS Falcons Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

YAS Falcons Limited

Company Information

Directors

H K F S Alhameli M J Taylor

Registered office

4 Maple Way Aycliffe Business Park Newton Aycliffe England DL5 6BF

YAS Falcons Limited

(Registration number: 11308465)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	178,107	189,680
Current assets
Debtors	5	352,061	312,562
Cash at bank and in hand		13,266	72,455
		365,327	385,017
Creditors: Amounts falling due within one year	6	(468,979)	(520,661)
Net current liabilities		(103,652)	(135,644)
Total assets less current liabilities		74,455	54,036
Provisions for liabilities		(11,049)	(11,049)
Net assets		63,406	42,987
Capital and reserves
Called up share capital	7	100	100
Retained earnings		63,306	42,887
Shareholders' funds		63,406	42,987

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 October 2026 and signed on its behalf by:
 

......................................... M J Taylor Director

YAS Falcons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

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

The address of its registered office is:
4 Maple Way
Aycliffe Business Park
Newton Aycliffe
DL5 6BF
England

These financial statements were authorised for issue by the Board on 27 October 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.

Group accounts not prepared

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the subsidiary qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group..

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.

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 taxable income.

YAS Falcons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet 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:

Asset class	Depreciation method and rate
Plant and equipment	25% reducing balance
Computers	25% straight line
Hen pecks and aviaries	25% reducing balance

YAS Falcons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Biological assets

Biological assets are recognised only when three recognition criteria have been fulfilled:
• the entity has control over the asset as a result of past events;
• it is probable that future economic benefits associated with the asset will flow to the entity; and
• the fair value or cost of the asset can be measured reliably.

Where the company opts to measure a biological asset under the fair value model on initial recognition it must
carry the asset at fair value at each reporting date. Changes in fair value less costs to sell are recognised in
profit or loss.

Where the company opts to measure agricultural produce harvested from the biological asset it is measured
at fair value less costs to sell at the point of harvest. This measurement becomes the cost at the date the
company applies Section 13 Inventories to the agricultural produce.

The company measures biological assets at cost less accumulated depreciation and accumulated impairment
losses.

In respect of agricultural produce harvested from a biological asset, this is measured at the point of harvest at
either;
• lower of cost and estimated selling price less costs to complete and sell; or
• fair value less costs to sell with any gain or loss arising on initial recognition of agricultural produce at
• fair value less costs to sell being included in profit or loss.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:

Falcons 10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

YAS Falcons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

YAS Falcons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Hen pecks and aviaries £	Plant and machinery £	Office equipment £	Biological assets  £
Cost or valuation
At 1 November 2024	46,200	22,188	10,699	233,587
Additions	3,697	181	1,630	-
At 31 October 2025	49,897	22,369	12,329	233,587
Depreciation
At 1 November 2024	20,338	15,251	9,040	78,365
Charge for the year	3,695	890	816	11,680
At 31 October 2025	24,033	16,141	9,856	90,045
Carrying amount
At 31 October 2025	25,864	6,228	2,473	143,542
At 31 October 2024	25,862	6,937	1,659	155,222

	Total £
Cost or valuation
At 1 November 2024	312,674
Additions	5,508
At 31 October 2025	318,182
Depreciation
At 1 November 2024	122,994
Charge for the year	17,081
At 31 October 2025	140,075
Carrying amount
At 31 October 2025	178,107
At 31 October 2024	189,680

5

Debtors

Current	2025 £	2024 £
Trade debtors	-	17
Other debtors	352,061	312,545
	352,061	312,562

YAS Falcons Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	3,093	20,332
Taxation and social security	3,438	3,597
Accruals and deferred income	131,500	9,647
Other creditors	330,948	487,085
	468,979	520,661

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
A ordinary shares of £1 each	50	50	50	50
B ordinary shares of £1 each	50	50	50	50
	100	100	100	100

8	Related party transactions

Loans to related parties

2025	Entities with joint control or significant influence £	Total £
At start of period	56,212	56,212
Advanced	293,972	293,972
At end of period	350,184	350,184

2024	Entities with joint control or significant influence £	Total £
At start of period	127,197	127,197
Repaid	(70,985)	(70,985)
At end of period	56,212	56,212