1 March 2022 false No description of principal activity Taxfiler 2023.10 11916628business:PrivateLimitedCompanyLtd2022-03-012023-02-28 119166282022-02-28 119166282022-03-012023-02-28 11916628business:AuditExemptWithAccountantsReport2022-03-012023-02-28 11916628business:FilletedAccounts2022-03-012023-02-28 119166282023-02-28 11916628business:Director12022-03-012023-02-28 11916628business:Director22022-03-012023-02-28 11916628business:RegisteredOffice2022-03-012023-02-28 119166282022-02-28 11916628core:WithinOneYear2023-02-28 11916628core:WithinOneYear2022-02-28 11916628core:AfterOneYear2023-02-28 11916628core:AfterOneYear2022-02-28 11916628core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 11916628core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 11916628core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 11916628core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 11916628core:PreviouslyStatedAmount2023-02-28 11916628core:PreviouslyStatedAmount2022-02-28 11916628business:SmallEntities2022-03-012023-02-28 11916628countries:EnglandWales2022-03-012023-02-28 11916628core:PlantMachinery2022-03-012023-02-28 11916628core:FurnitureFittings2022-03-012023-02-28 11916628core:PlantMachinery2022-02-28 11916628core:FurnitureFittings2022-02-28 11916628core:PlantMachinery2023-02-28 11916628core:FurnitureFittings2023-02-28 11916628business:OrdinaryShareClass12022-03-012023-02-28 11916628business:OrdinaryShareClass12021-03-012022-02-28 119166282021-03-012022-02-28 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 11916628 (England and Wales)
Y-A-C Patisserie Ltd Unaudited accounts for the year ended 28 February 2023
Y-A-C Patisserie Ltd Unaudited accounts Contents
Page
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Y-A-C Patisserie Ltd Company Information for the year ended 28 February 2023
Directors
Mr C Oran Mr M Tunc
Company Number
11916628 (England and Wales)
Registered Office
11 Wellfield Road The Ground Floor Cardiff Caerdydd CF24 3NZ Wales
Accountants
DNG Associates 214 Baker Street Enfield London EN1 3JT
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Y-A-C Patisserie Ltd Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,360 
5,088 
Current assets
Debtors
80,000 
7,087 
Cash at bank and in hand
27,678 
37,328 
107,678 
44,415 
Creditors: amounts falling due within one year
(80,773)
(7,306)
Net current assets
26,905 
37,109 
Total assets less current liabilities
39,265 
42,197 
Creditors: amounts falling due after more than one year
(22,098)
(42,098)
Net assets
17,167 
99 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
17,067 
(1)
Shareholders' funds
17,167 
99 
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 November 2023 and were signed on its behalf by
Mr C Oran Director Company Registration No. 11916628
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Y-A-C Patisserie Ltd Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
Y-A-C Patisserie Ltd is a private company, limited by shares, registered in England and Wales, registration number 11916628. The registered office and principal place of business is 11 Wellfield Road, The Ground Floor, Cardiff, Caerdydd, CF24 3NZ, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% - reducing balance method
Fixtures & fittings
18% - reducing balance method
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2022
12,158 
5,787 
17,945 
Additions
9,985 
- 
9,985 
At 28 February 2023
22,143 
5,787 
27,930 
Depreciation
At 1 March 2022
8,517 
4,340 
12,857 
Charge for the year
2,453 
260 
2,713 
At 28 February 2023
10,970 
4,600 
15,570 
Net book value
At 28 February 2023
11,173 
1,187 
12,360 
At 28 February 2022
3,641 
1,447 
5,088 
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Y-A-C Patisserie Ltd Notes to the Accounts for the year ended 28 February 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
80,000 
7,087 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,000 
- 
VAT
307 
6,116 
Trade creditors
- 
870 
Taxes and social security
2,576 
293 
Loans from directors
67,500 
- 
Accruals
390 
27 
80,773 
7,306 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
22,098 
42,098 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Transactions with related parties
Included within other creditors is an amount of £67,500 due to its directors. There are no terms as to interest or repayment in respect of this balance.
10
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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