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YYR LTD

Registered Number
09521401
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

YYR LTD
Company Information
for the year from 1 May 2022 to 30 April 2023

Director

Jianying Ma

Registered Address

Skn Business Centre
1 Guildford Street
Birmingham
B19 2HN

Place of Business


Registered Number

09521401 (England and Wales)
YYR LTD
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets56,0895,996
6,0895,996
Current assets
Stocks9,4758,511
Debtors1,3608,106
Cash at bank and on hand4191,119
11,25417,736
Creditors amounts falling due within one year7(76,695)(50,351)
Net current assets (liabilities)(65,441)(32,615)
Total assets less current liabilities(59,352)(26,619)
Net assets(59,352)(26,619)
Capital and reserves
Called up share capital100100
Profit and loss account(59,452)(26,719)
Shareholders' funds(59,352)(26,619)
The financial statements were approved and authorised for issue by the Director on 16 October 2023, and are signed on its behalf by:
Jianying Ma
Director
Registered Company No. 09521401
YYR LTD
Notes to the Financial Statements
for the year ended 30 April 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year66
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 May 2222,045
Additions1,615
At 30 April 2323,660
Depreciation and impairment
At 01 May 2216,049
Charge for year1,522
At 30 April 2317,571
Net book value
At 30 April 236,089
At 30 April 225,996
6.Debtors within one year

2023

2022

££
Trade debtors / trade receivables-3,000
Other debtors1,3605,106
Total1,3608,106
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables6,1536,155
Taxation and social security7885,474
Other creditors69,75438,722
Total76,69550,351
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.