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Registered number: 07498792
Yocuda Network UK Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
ChadSan Limited
Castle House
Castle Street
Guildford
GU1 3UW
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07498792
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,754 4,576
11,754 4,576
CURRENT ASSETS
Debtors 5 267,181 226,193
Cash at bank and in hand 96,581 335,508
363,762 561,701
Creditors: Amounts Falling Due Within One Year 6 (122,889 ) (1,080,234 )
NET CURRENT ASSETS (LIABILITIES) 240,873 (518,533 )
TOTAL ASSETS LESS CURRENT LIABILITIES 252,627 (513,957 )
NET ASSETS/(LIABILITIES) 252,627 (513,957 )
CAPITAL AND RESERVES
Called up share capital 7 195,270 195,270
Share premium account 21,697,872 21,697,872
Profit and Loss Account (21,640,515 ) (22,407,099 )
SHAREHOLDERS' FUNDS 252,627 (513,957)
Page 1
Page 2
For the year ending 31 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Edward Drax
Director
4th March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Yocuda Network UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07498792 . The registered office is 7th Floor, 52 Grosvenor Gardens, London, SW1W 0AU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. As at 31 December 2019, all assets were impaired to a value of nil.
Fixtures & Fittings 25.00% on cost
Computer Equipment 33.33% on cost
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 6)
7 6
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 11,507 49,269 60,776
Additions 447 10,747 11,194
As at 31 December 2023 11,954 60,016 71,970
Depreciation
As at 1 January 2023 11,507 44,693 56,200
Provided during the period 59 3,957 4,016
As at 31 December 2023 11,566 48,650 60,216
Net Book Value
As at 31 December 2023 388 11,366 11,754
As at 1 January 2023 - 4,576 4,576
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 261,940 216,242
Other debtors 5,241 9,951
267,181 226,193
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 9,105 4,406
Amounts owed to group undertakings - 949,963
Other creditors 42,774 51,673
Taxation and social security 71,010 74,192
122,889 1,080,234
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 195,270 195,270
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8. Related Party Transactions
During the year an amount of £1,199,963 (2022: £0) owed to the parent company was written off.
9. Controlling Party
The company's controlling party is Global Blue S.A .
Page 5