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2022-12-31 13392895 frs-core:Non-currentFinancialInstruments 7 2022-12-31 13392895 8 2022-01-01 2022-12-31 13392895 frs-core:CurrentFinancialInstruments 8 2022-12-31 13392895 frs-core:Non-currentFinancialInstruments 8 2022-12-31 13392895 9 2022-01-01 2022-12-31 13392895 frs-core:CurrentFinancialInstruments 9 2022-12-31 13392895 frs-core:Non-currentFinancialInstruments 9 2022-12-31 13392895 10 2022-01-01 2022-12-31 13392895 frs-core:CurrentFinancialInstruments 10 2022-12-31 13392895 frs-core:Non-currentFinancialInstruments 10 2022-12-31 13392895 11 2022-01-01 2022-12-31 13392895 frs-core:CurrentFinancialInstruments 11 2022-12-31 13392895 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13392895 12 2022-01-01 2022-12-31 13392895 frs-core:CurrentFinancialInstruments 12 2022-12-31 13392895 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13392895 13 2022-01-01 2022-12-31 13392895 frs-core:CurrentFinancialInstruments 13 2022-12-31 13392895 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2022-12-31 13392895 20 2022-01-01 2022-12-31 13392895 frs-core:CurrentFinancialInstruments 20 2022-12-31 13392895 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13392895 dpl-frs:Item1 2022-01-01 2022-12-31 13392895 dpl-frs:Item1 2021-12-31 13392895 dpl-frs:Item1 2022-12-31 13392895 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 13392895 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 13392895 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13392895 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 13392895 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 13392895 dpl-frs:Item2 2022-01-01 2022-12-31 13392895 dpl-frs:Item2 2021-12-31 13392895 dpl-frs:Item2 2022-12-31 13392895 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 13392895 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 13392895 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13392895 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 13392895 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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2022-12-31 13392895 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 13392895 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 13392895 dpl-frs:Item8 2022-01-01 2022-12-31 13392895 dpl-frs:Item8 2021-12-31 13392895 dpl-frs:Item8 2022-12-31 13392895 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 13392895 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 13392895 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13392895 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 13392895 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 13392895 dpl-frs:Item9 2022-01-01 2022-12-31 13392895 dpl-frs:Item9 2021-12-31 13392895 dpl-frs:Item9 2022-12-31 13392895 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 13392895 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 13392895 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13392895 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 13392895 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 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Registered number: 13392895
Yawn Marketing Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
TaxAssist Accountants
289 Aylsham Road
Norwich
NR3 2RY
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 13392895
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,523 71,358
55,523 71,358
CURRENT ASSETS
Debtors 5 85,758 73,096
Cash at bank and in hand 87,195 59,416
172,953 132,512
Creditors: Amounts Falling Due Within One Year 6 (145,376 ) (105,055 )
NET CURRENT ASSETS (LIABILITIES) 27,577 27,457
TOTAL ASSETS LESS CURRENT LIABILITIES 83,100 98,815
Creditors: Amounts Falling Due After More Than One Year 7 (31,736 ) (43,869 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,696 ) (12,333 )
NET ASSETS 41,668 42,613
CAPITAL AND RESERVES
Called up share capital 9 92 92
Income Statement 41,576 42,521
SHAREHOLDERS' FUNDS 41,668 42,613
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 Income Statement.
On behalf of the board
Mr Samuel Edwards
Director
08/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Yawn Marketing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13392895 . The registered office is 2 Redwell Street, Norwich, Norfolk, NR2 4SN.
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
The Company uses the percentage-of-completion method in accounting for its fixed price contracts, requiring the Company to estimate the efforts spent to date as a proportion of the overall effort. Provisions for estimated losses, if any, on contracts are recorded in the period in which they become probable based on the estimates made at the reporting date.
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. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Not depreciated
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 7)
10 7
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 - 58,590 19,327 77,917
Additions 4,491 - 4,211 8,702
Disposals - - (11,832 ) (11,832 )
As at 31 December 2023 4,491 58,590 11,706 74,787
Depreciation
As at 1 January 2023 - 1,221 5,338 6,559
Provided during the period - 14,342 4,081 18,423
Disposals - - (5,718 ) (5,718 )
As at 31 December 2023 - 15,563 3,701 19,264
Net Book Value
As at 31 December 2023 4,491 43,027 8,005 55,523
As at 1 January 2023 - 57,369 13,989 71,358
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 55,435 45,980
Prepayments and accrued income 24,334 21,224
Other debtors 5,892 5,892
Net wages 97 -
85,758 73,096
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 8,427 4,721
Trade creditors - 1,491
Corporation tax 39 -
Other taxes and social security 3,535 9,147
VAT 25,513 11,925
Other creditors 1,565 751
Accruals and deferred income 62,765 10,087
Directors' loan accounts 43,532 66,933
145,376 105,055
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 31,736 43,869
31,736 43,869
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,427 4,721
Later than one year and not later than five years 31,736 43,869
40,163 48,590
40,163 48,590
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 92 92
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