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YAES CONSULTING LTD

Registered Number
11095959
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

YAES CONSULTING LTD
Company Information
for the year from 1 January 2022 to 31 December 2022

Director

Mr Shalom Yaes

Registered Address

20-22 Wenlock Road
London
N1 7GU

Registered Number

11095959 (England and Wales)
YAES CONSULTING LTD
Balance Sheet as at
31 December 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets3578817
578817
Current assets
Stocks48,65743,103
Debtors27,94715,067
Cash at bank and on hand34,99261,806
71,596119,976
Creditors amounts falling due within one year6(111,523)(91,855)
Net current assets (liabilities)(39,927)28,121
Total assets less current liabilities(39,349)28,938
Creditors amounts falling due after one year7(58,473)(46,165)
Net assets(97,822)(17,227)
Capital and reserves
Profit and loss account(97,822)(17,227)
Shareholders' funds(97,822)(17,227)
The financial statements were approved and authorised for issue by the Director on 22 February 2024, and are signed on its behalf by:
Mr Shalom Yaes
Director
Registered Company No. 11095959
YAES CONSULTING LTD
Notes to the Financial Statements
for the year ended 31 December 2022

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell.
2.Average number of employees

20222021
Average number of employees during the year22
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 January 22957957
At 31 December 22957957
Depreciation and impairment
At 01 January 22140140
Charge for year239239
At 31 December 22379379
Net book value
At 31 December 22578578
At 31 December 21817817
4.Stocks

2022

2021

££
Finished goods8,65743,103
Total8,65743,103
5.Debtors: amounts due within one year

2022

2021

££
Trade debtors / trade receivables11,4606,826
Other debtors5,1992,485
Prepayments and accrued income11,2885,756
Total27,94715,067
6.Creditors: amounts due within one year

2022

2021

££
Trade creditors / trade payables100,09060,360
Bank borrowings and overdrafts27422,216
Taxation and social security2,0489,279
Other creditors9,111-
Total111,52391,855
7.Creditors: amounts due after one year

2022

2021

££
Trade creditors / trade payables46,16646,165
Bank borrowings and overdrafts12,307-
Total58,47346,165