2022-04-012023-03-312023-03-31false11286101YPDP 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YPDP LTD

Registered Number
11286101
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

YPDP LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

WAINWRIGHT, Helen Clare
WAINWRIGHT, Oliver John

Registered Address

York Place Dental Practice
3 York Place
Wetherby
LS22 6NZ

Registered Number

11286101 (England and Wales)
YPDP LTD
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets6600,000-
Tangible assets741,006-
641,006-
Current assets
Stocks99,500-
Debtors1017,332100
Cash at bank and on hand40,436-
67,268100
Creditors amounts falling due within one year11(422,078)-
Net current assets (liabilities)(354,810)100
Total assets less current liabilities286,196100
Creditors amounts falling due after one year12(171,586)-
Net assets114,610100
Capital and reserves
Called up share capital200100
Profit and loss account114,410-
Shareholders' funds114,610100
The financial statements were approved and authorised for issue by the Board of Directors on 15 November 2023, and are signed on its behalf by:
WAINWRIGHT, Helen Clare
Director
WAINWRIGHT, Oliver John
Director

Registered Company No. 11286101
YPDP LTD
Notes to the Financial Statements
for the year ended 31 March 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.Principal activities
The principal activity of the company during the year was that of dentistry.
3.Basis of measurement used in financial statements
The financial statements have been prepared on the historical cost basis.
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling, which is the functional currency of the entity.
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Stocks policy
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Taxation policy
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
5.Employee information

20232022
Average number of employees during the year70
6.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions600,000600,000
At 31 March 23600,000600,000
Net book value
At 31 March 23600,000600,000
At 31 March 22--
7.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions48,4912,76651,257
At 31 March 2348,4912,76651,257
Depreciation and impairment
Charge for year10,251-10,251
At 31 March 2310,251-10,251
Net book value
At 31 March 2338,2402,76641,006
At 31 March 22---
8.Description of nature of transactions and balances with related parties
During the year the directors made available a loan to the company. At the year end the balance of the loan was £336,135.
9.Stocks

2023

2022

££
Other stocks9,500-
Total9,500-
10.Debtors

2023

2022

££
Trade debtors / trade receivables10,923-
Other debtors4,909100
Prepayments and accrued income1,500-
Total17,332100
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables31,684-
Bank borrowings and overdrafts22,783-
Taxation and social security30,006-
Other creditors336,135-
Accrued liabilities and deferred income1,470-
Total422,078-
12.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts171,586-
Total171,586-