REGISTERED NUMBER: 16218096 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 30 JANUARY 2025 TO 31 MARCH 2026

FOR

YELLOW MOON PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs Z R Harlow

R M Gaskell

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

16218096 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

1,144

Investment property

5

955,000

956,144

CURRENT ASSETS

Debtors

6

35,902

Cash at bank

4,542

40,444

CREDITORS

Amounts falling due within one year

7

6,182

NET CURRENT ASSETS

34,262

TOTAL ASSETS LESS CURRENT LIABILITIES

990,406

CREDITORS

Amounts falling due after more than one year

8

649,716

NET ASSETS

340,690

CAPITAL AND RESERVES

Called up share capital

624,605

Retained earnings

(283,915

)

340,690

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

Mrs Z R Harlow - Director

1.	STATUTORY INFORMATION

Yellow Moon 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.

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

Tangible fixed assets

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

Fixtures and fittings

20% Straight Line

Computer equipment

20% Straight Line

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation

Taxation for the period comprises current 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 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.

Going concern

Based on the directors' continued support and review of the company's expected performance and projected cash flows, the directors have concluded that these financial statements should be prepared on a going concern basis.

3.

EMPLOYEES

The average number of employees during the period was 3 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

1,419

At 31 March 2026

1,419

DEPRECIATION

Charge for period

275

At 31 March 2026

275

NET BOOK VALUE

At 31 March 2026

1,144

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

1,335,000

Disposals

(150,000

)

Revaluations

(230,000

)

At 31 March 2026

955,000

NET BOOK VALUE

At 31 March 2026

955,000

If investment properties had not been revalued, they would have been included at the historical cost £1,185,000.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

35,902

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

3,178

Other creditors

3,004

6,182

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

649,716

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

649,716

The bank loan is secured on the properties held within investment property.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2026:

2026

£

Balance outstanding at start of year

-

Amounts advanced

78,757

Amounts repaid

(45,468

)

Balance outstanding at end of year

33,289

Interest has been charged on the overdrawn loan account at a rate of 3.75%. The loan is repayable on demand.