Caseware UK (AP4) 2021.0.152 2021.0.152 2023-02-282023-02-28No description of principal activity1false2022-03-011falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11206253 2022-03-01 2023-02-28 11206253 2021-03-01 2022-02-28 11206253 2023-02-28 11206253 2022-02-28 11206253 c:Director1 2022-03-01 2023-02-28 11206253 d:PlantMachinery 2022-03-01 2023-02-28 11206253 d:PlantMachinery 2023-02-28 11206253 d:PlantMachinery 2022-02-28 11206253 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 11206253 d:CurrentFinancialInstruments 2023-02-28 11206253 d:CurrentFinancialInstruments 2022-02-28 11206253 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 11206253 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 11206253 d:ShareCapital 2023-02-28 11206253 d:ShareCapital 2022-02-28 11206253 d:RetainedEarningsAccumulatedLosses 2023-02-28 11206253 d:RetainedEarningsAccumulatedLosses 2022-02-28 11206253 c:OrdinaryShareClass1 2022-03-01 2023-02-28 11206253 c:OrdinaryShareClass1 2023-02-28 11206253 c:OrdinaryShareClass1 2022-02-28 11206253 c:FRS102 2022-03-01 2023-02-28 11206253 c:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 11206253 c:FullAccounts 2022-03-01 2023-02-28 11206253 c:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11206253










YEW DESIGN LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2023

 
YEW DESIGN LIMITED
REGISTERED NUMBER: 11206253

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
709

  
-
709

Current assets
  

Debtors: amounts falling due within one year
 5 
21,522
24,173

  
21,522
24,173

Creditors: amounts falling due within one year
 6 
(15,929)
(17,601)

Net current assets
  
 
 
5,593
 
 
6,572

Total assets less current liabilities
  
5,593
7,281

  

Net assets
  
5,593
7,281


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
5,592
7,280

  
5,593
7,281


Page 1

 
YEW DESIGN LIMITED
REGISTERED NUMBER: 11206253
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 April 2023.




D Butler
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
YEW DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1.


General information

Yew Design Limited is a company domiciled in England & Wales, registration number 11206253. The registered office is The Dairy, Manor Courtyard, Aston Sandford, Haddenham, Bucks, HP17 8JB,

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
YEW DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 March 2022
2,837



At 28 February 2023

2,837



Depreciation


At 1 March 2022
2,128


Charge for the year on owned assets
709



At 28 February 2023

2,837



Net book value



At 28 February 2023
-



At 28 February 2022
709

Page 4

 
YEW DESIGN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

5.


Debtors

2023
2022
£
£


Other debtors
21,522
24,173

21,522
24,173



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
-
1,672

Other creditors
14,929
14,929

Accruals and deferred income
1,000
1,000

15,929
17,601



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
1


 
Page 5