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REGISTERED NUMBER: 08033691 (England and Wales)















Financial Statements for the Year Ended 30 April 2023

for

YapYap Communications Limited

YapYap Communications Limited (Registered number: 08033691)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


YapYap Communications Limited

Company Information
for the Year Ended 30 April 2023







DIRECTOR: P D Harrison





REGISTERED OFFICE: 116 Duke Street
Liverpool
Merseyside
L1 5JW





REGISTERED NUMBER: 08033691 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

YapYap Communications Limited (Registered number: 08033691)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £   
CURRENT ASSETS
Debtors 4 146,135 152,459
Cash at bank and in hand 1,251 272
147,386 152,731
CREDITORS
Amounts falling due within one year 5 78,761 75,698
NET CURRENT ASSETS 68,625 77,033
TOTAL ASSETS LESS CURRENT
LIABILITIES

68,625

77,033

CREDITORS
Amounts falling due after more than one
year

6

37,613

43,219
NET ASSETS 31,012 33,814

CAPITAL AND RESERVES
Called up share capital 30 30
Retained earnings 30,982 33,784
SHAREHOLDERS' FUNDS 31,012 33,814

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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 10 October 2023 and were signed by:




P D Harrison - Director


YapYap Communications Limited (Registered number: 08033691)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

YapYap Communications 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.

Despite the net liability position of the company it is still considered a going concern due to ongoing continued support from the directors.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover
Turnover is the fair value of consideration received or receivable from communications technology excluding discounts, vat and rebates. Revenue is recognised when it is probable that future economic benefits will flow to the entity.

Financial instruments
Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

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.

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.

YapYap Communications Limited (Registered number: 08033691)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 5,369 11,950
Other debtors 140,766 140,509
146,135 152,459

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 9,403 5,442
Trade creditors 41,051 20,730
Taxation and social security 26,511 27,729
Other creditors 1,796 21,797
78,761 75,698

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Bank loans 37,613 43,219

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 20,013