1 October 2022 false No description of principal activity Taxfiler 2024.1 SC433179business:PrivateLimitedCompanyLtd2022-10-012024-03-31 SC4331792022-09-30 SC4331792022-10-012024-03-31 SC433179business:AuditExemptWithAccountantsReport2022-10-012024-03-31 SC433179business:AbridgedAccounts2022-10-012024-03-31 SC4331792024-03-31 SC433179business:Director12022-10-012024-03-31 SC433179business:Director22022-10-012024-03-31 SC433179business:RegisteredOffice2022-10-012024-03-31 SC4331792022-09-30 SC433179core:WithinOneYear2024-03-31 SC433179core:WithinOneYear2022-09-30 SC433179core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC433179core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 SC433179core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC433179core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 SC433179core:PreviouslyStatedAmount2024-03-31 SC433179core:PreviouslyStatedAmount2022-09-30 SC433179business:SmallEntities2022-10-012024-03-31 SC433179countries:Scotland2022-10-012024-03-31 SC433179core:PlantMachinery2022-10-012024-03-31 SC4331792021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC433179 (Scotland)
Yusho Limited Unaudited accounts for the period from 1 October 2022 to 31 March 2024
Yusho Limited Unaudited accounts Contents
Page
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Yusho Limited Company Information for the period from 1 October 2022 to 31 March 2024
Directors
Dr E Carter M Carter
Company Number
SC433179 (Scotland)
Registered Office
10 Maderia Place Edinburgh EH6 4AN
Accountants
GF Accountancy Services Ltd 4 Rowanhill Way Port Seton East Lothian EH32 0SZ
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Yusho Limited for the period from 1 October 2022 to 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Yusho Limited for the period from 1 October 2022 to 31 March 2024 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
GF Accountancy Services Ltd Chartered Certified Accountants 4 Rowanhill Way Port Seton East Lothian EH32 0SZ 3 April 2024
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Yusho Limited Statement of financial position as at 31 March 2024
2024 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
584 
Current assets
Debtors
225 
1,000 
Cash at bank and in hand
13,653 
51,583 
13,878 
52,583 
Creditors: amounts falling due within one year
(824)
(3,637)
Net current assets
13,054 
48,946 
Net assets
13,054 
49,530 
Capital and reserves
Called up share capital
50 
50 
Profit and loss account
13,004 
49,480 
Shareholders' funds
13,054 
49,530 
For the period ending 31 March 2024 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 of Directors and authorised for issue on 3 April 2024 and were signed on its behalf by
Dr E Carter Director Company Registration No. SC433179
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Yusho Limited Notes to the Accounts for the period from 1 October 2022 to 31 March 2024
1
Statutory information
Yusho Limited is a private company, limited by shares, registered in Scotland, registration number SC433179. The registered office is 10 Maderia Place , Edinburgh , EH6 4AN.
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 period, 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.
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.
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
20% straight line
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 October 2022
4,383 
Disposals
(4,383)
At 31 March 2024
- 
Depreciation
At 1 October 2022
3,799 
On disposals
(3,799)
At 31 March 2024
- 
Net book value
At 31 March 2024
- 
At 30 September 2022
584 
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Yusho Limited Notes to the Accounts for the period from 1 October 2022 to 31 March 2024
5
Transactions with related parties
The company was under the control of Dr E Carter throughout this period and previous period. Dr E Carter is the managing director and sole shareholder. The company ceased trading on 31st March 2024 and Dr E Carter purchased the remaining equipment from the company at Open Market Value of £225.
6
Average number of employees
During the period the average number of employees was 0 (2022: 0).
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