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Company Registration No. 11985140 (England and Wales)
Yestertime Ltd Unaudited accounts for the year ended 31 May 2023
Yestertime Ltd Unaudited accounts Contents
Page
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Yestertime Ltd Company Information for the year ended 31 May 2023
Director
Elias Rafic HARFOUCHE
Company Number
11985140 (England and Wales)
Registered Office
UNIT 14, TRIDENT INDUSTRIAL ESTATE BLACK COLNBROOK SLOUGH SL3 0AX ENGLAND
Accountants
Britain Accountants Ltd The Grampians 5 Grampian Gardens London NW2 1JH
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Yestertime Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,275 
5,214 
Investments
143,542 
51,157 
147,817 
56,371 
Current assets
Debtors
183,071 
122,385 
Cash at bank and in hand
28,964 
85,589 
212,035 
207,974 
Creditors: amounts falling due within one year
(54,882)
(52,412)
Net current assets
157,153 
155,562 
Total assets less current liabilities
304,970 
211,933 
Creditors: amounts falling due after more than one year
(27,981)
(38,866)
Net assets
276,989 
173,067 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
276,889 
172,967 
Shareholders' funds
276,989 
173,067 
For the year ending 31 May 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 8 February 2024 and were signed on its behalf by
Elias Rafic HARFOUCHE Director Company Registration No. 11985140
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Yestertime Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Yestertime Ltd is a private company, limited by shares, registered in England and Wales, registration number 11985140. The registered office is UNIT 14, TRIDENT INDUSTRIAL ESTATE BLACK, COLNBROOK, SLOUGH, SL3 0AX, ENGLAND.
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.
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
Depreciation rate at 18% on reducing balance basis
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 June 2022
8,250 
At 31 May 2023
8,250 
Depreciation
At 1 June 2022
3,036 
Charge for the year
939 
At 31 May 2023
3,975 
Net book value
At 31 May 2023
4,275 
At 31 May 2022
5,214 
5
Investments
Other investments 
£ 
Valuation at 1 June 2022
51,157 
Additions
92,385 
Valuation at 31 May 2023
143,542 
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Yestertime Ltd Notes to the Accounts for the year ended 31 May 2023
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
11,880 
9,399 
Trade debtors
165,834 
107,629 
Other debtors
5,357 
5,357 
183,071 
122,385 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
16,325 
9,665 
Taxes and social security
32,959 
37,879 
Loans from directors
1,448 
918 
Accruals
4,150 
3,950 
54,882 
52,412 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
27,981 
38,866 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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