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Company Registration No. 10608528 (England and Wales)
Yang Sheng Tang Limited Unaudited accounts for the year ended 28 February 2023
Yang Sheng Tang Limited Unaudited accounts Contents
Page
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Yang Sheng Tang Limited Company Information for the year ended 28 February 2023
Director
Mr Edward Fink
Company Number
10608528 (England and Wales)
Registered Office
CARPENTER COURT 1 MAPLE ROAD BRAMHALL STOCKPORT CHESHIRE SK7 2DH UNITED KINGDOM
Accountants
Fortune UK Accountants Ltd 4a Nelson Road London GB SE10 9JB
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Yang Sheng Tang Limited Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
21 
1,270 
Creditors: amounts falling due within one year
(27,823)
(16,380)
Net current liabilities
(27,802)
(15,110)
Total assets less current liabilities
(27,802)
(15,110)
Creditors: amounts falling due after more than one year
(19,058)
(24,682)
Net liabilities
(46,860)
(39,792)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(46,861)
(39,793)
Shareholders' funds
(46,860)
(39,792)
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 director acknowledges his 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 and authorised for issue on 16 August 2023 and were signed on its behalf by
Mr Edward Fink Director Company Registration No. 10608528
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Yang Sheng Tang Limited Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
Yang Sheng Tang Limited is a private company, limited by shares, registered in England and Wales, registration number 10608528. The registered office is CARPENTER COURT 1 MAPLE ROAD, BRAMHALL, STOCKPORT, CHESHIRE, SK7 2DH, UNITED KINGDOM.
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.
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. 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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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.
4
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
2,010 
3,046 
Other creditors
22,286 
12,024 
Loans from directors
2,157 
- 
Accruals
1,370 
1,310 
27,823 
16,380 
5
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
19,058 
24,682 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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Yang Sheng Tang Limited Notes to the Accounts for the year ended 28 February 2023
7
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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