1 January 2025 v2026.41.1 limited_company_frs_102_section_1a_v1_1_4 companies_houseSoftwarefalsetruetruetrueNo description of principal activity00falsetruexbrli:purexbrli:sharesiso4217:GBP093444002025-01-012025-12-31093444002025-12-31093444002024-12-3109344400core:WithinOneYear2025-12-3109344400core:WithinOneYear2024-12-3109344400core:AfterOneYear2025-12-3109344400core:AfterOneYear2024-12-3109344400core:ShareCapital2025-12-3109344400core:ShareCapital2024-12-3109344400core:RevaluationReserve2024-12-3109344400core:RetainedEarningsAccumulatedLosses2025-12-3109344400core:RetainedEarningsAccumulatedLosses2024-12-3109344400bus:Director12025-01-012025-12-3109344400bus:RegisteredOffice2025-01-012025-12-3109344400core:CostValuation2025-01-0109344400core:RevaluationsIncreaseDecreaseInInvestments2025-12-3109344400core:CostValuation2025-12-310934440012025-01-012025-12-31093444002024-01-012024-12-3109344400countries:EnglandWales2025-01-012025-12-3109344400bus:AuditExemptWithAccountantsReport2025-01-012025-12-3109344400bus:PrivateLimitedCompanyLtd2025-01-012025-12-3109344400bus:SmallEntities2025-01-012025-12-3109344400bus:AbridgedAccounts2025-01-012025-12-31
Company registration number:
09344400
Yanfex Investments Limited
Unaudited Filleted Abridged Financial Statements for the year ended
31 December 2025
Yanfex Investments Limited
Abridged Statement of Financial Position
31 December 2025
20252024
Note££
Fixed assets    
Investments 5
650,000
 
700,000
 
Current assets    
Debtors
1,278
  -  
Creditors: amounts falling due within one year
(10,652
 )
(6,078
 )
Net current liabilities
(9,374
 )
(6,078
 )
Total assets less current liabilities 640,626   693,922  
Creditors: amounts falling due after more than one year
(747,335
 )
(754,007
 )
Net liabilities
(106,709
 )
(60,085
 )
Capital and reserves    
Called up share capital
99
 
99
 
Revaluation reserve -  
(21,271
 )
Profit and loss account
(106,808
 )
(38,913
 )
Shareholders deficit
(106,709
 )
(60,085
 )
For the year ending
31 December 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.
All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the year ended
31 December 2025
in accordance with Section 444(2A) of the Companies Act 2006.
These
abridged 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.
These
abridged financial statements
were approved by the board of directors and authorised for issue on
2 November 2026
, and are signed on behalf of the board by:
Dr Y Rapoport
Director
Company registration number:
09344400
Yanfex Investments Limited
Notes to the Abridged Financial Statements
Year ended
31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
5 Park Lodge
,
Park Close
,
London
,
SW1X 7PH
, .

2 Statement of compliance

These
abridged financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
abridged financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
abridged financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received, net of discounts.

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Fixed asset investments

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

5 Fixed assets

Investments
£
Cost  
At
1 January 2025
700,000
 
Revaluations
(50,000
 )
At
31 December 2025
650,000
 
Impairment  
At
1 January 2025
and
31 December 2025
 -  
Carrying amount  
At
31 December 2025
650,000
 
At 31 December 2024
700,000
 

Fixed assets held at valuation

In respect of fixed assets held at valuation, the comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:
The investment property is included at its fair value of £650,000 at 31.12.2025 (2024: £700,000). The fair value was determined an open market value basis by reference to current sale and asking prices of comparable properties in the area. The resulting fair value loss of £50,000 has been recognised in profit or loss.