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REGISTERED NUMBER: 11658271 (England and Wales)















Unaudited Financial Statements

for the Period 1 December 2020 to 31 October 2021

for

Ying Dong Limited

Ying Dong Limited (Registered number: 11658271)






Contents of the Financial Statements
for the Period 1 December 2020 to 31 October 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Ying Dong Limited

Company Information
for the Period 1 December 2020 to 31 October 2021







DIRECTOR: Mr F Wang





REGISTERED OFFICE: C/O Barrette Limited
Signature House
232a Rainhill Road
Prescot
L35 4LD





REGISTERED NUMBER: 11658271 (England and Wales)





ACCOUNTANTS: Barrette Limited
232a Signature House
Rainhill Road
Prescot
L35 4LD

Ying Dong Limited (Registered number: 11658271)

Balance Sheet
31 October 2021

31.10.21 30.11.20
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,400 13,950
Tangible assets 5 13,975 4,976
26,375 18,926

CURRENT ASSETS
Stocks 36,500 33,160
Debtors 6 3,000 -
Cash at bank and in hand 147,399 817
186,899 33,977
CREDITORS
Amounts falling due within one year 7 260,354 83,975
NET CURRENT LIABILITIES (73,455 ) (49,998 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(47,080

)

(31,072

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (47,180 ) (31,172 )
(47,080 ) (31,072 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2021.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2021 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 9 November 2021 and were signed by:





Mr F Wang - Director


Ying Dong Limited (Registered number: 11658271)

Notes to the Financial Statements
for the Period 1 December 2020 to 31 October 2021

1. STATUTORY INFORMATION

Ying Dong 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.

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.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 3 (2020 - 2 ) .

Ying Dong Limited (Registered number: 11658271)

Notes to the Financial Statements - continued
for the Period 1 December 2020 to 31 October 2021

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 December 2020
and 31 October 2021 15,500
AMORTISATION
At 1 December 2020 1,550
Charge for period 1,550
At 31 October 2021 3,100
NET BOOK VALUE
At 31 October 2021 12,400
At 30 November 2020 13,950

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2020 6,220
Additions 12,416
At 31 October 2021 18,636
DEPRECIATION
At 1 December 2020 1,244
Charge for period 3,417
At 31 October 2021 4,661
NET BOOK VALUE
At 31 October 2021 13,975
At 30 November 2020 4,976

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.21 30.11.20
£    £   
Other debtors 3,000 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.21 30.11.20
£    £   
Social security and other taxes 1,249 (51 )
Other creditors 56,116 76,306
Directors' loan accounts 200,750 7,000
Accruals and deferred income 2,239 720
260,354 83,975

The director of the company, Mr Fang Wang, invested a total amount of £200,750 as director loan into the company.