2022-02-012023-01-312023-01-31falseSC353228YOK ENERGY 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YOK ENERGY LIMITED

Registered Number
SC353228
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2023

YOK ENERGY LIMITED
Company Information
for the year from 1 February 2022 to 31 January 2023

Directors

Alasdair David Heath
David John Heath

Registered Address

Unit E
2 Kings Inch Way
Renfrew
PA4 8YU

Registered Number

SC353228 (Scotland)
YOK ENERGY LIMITED
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets346,3264,220
46,3264,220
Current assets
Stocks30,83339,725
Debtors4,5707,530463,186
Cash at bank and on hand335,311191,573
1,073,674694,484
Creditors amounts falling due within one year6(497,910)(340,738)
Net current assets (liabilities)575,764353,746
Total assets less current liabilities622,090357,966
Creditors amounts falling due after one year7(93,333)(133,333)
Provisions for liabilities(8,802)(802)
Net assets519,955223,831
Capital and reserves
Called up share capital11
Profit and loss account519,954223,830
Shareholders' funds519,955223,831
The financial statements were approved and authorised for issue by the Board of Directors on 8 April 2024, and are signed on its behalf by:
David John Heath
Director
Registered Company No. SC353228
YOK ENERGY LIMITED
Notes to the Financial Statements
for the year ended 31 January 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Vehicles25-
Office Equipment-3
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

20232022
Average number of employees during the year68
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 February 22-23,10223,102
Additions17,95831,92249,880
At 31 January 2317,95855,02472,982
Depreciation and impairment
At 01 February 22-18,88218,882
Charge for year1,9075,8677,774
At 31 January 231,90724,74926,656
Net book value
At 31 January 2316,05130,27546,326
At 31 January 22-4,2204,220
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables16,949148,175
Other debtors287,55971,257
Prepayments and accrued income3,0223,754
Total307,530223,186
5.Debtors: amounts due after one year

2023

2022

££
Other debtors400,000240,000
Total400,000240,000
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables286,913194,067
Bank borrowings and overdrafts40,00040,000
Taxation and social security147,46182,624
Other creditors22,21622,907
Accrued liabilities and deferred income1,3201,140
Total497,910340,738
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts93,333133,333
Total93,333133,333