Acorah Software Products - Accounts Production 14.3.260 false true 31 October 2022 1 November 2021 true No description of principal activity 1 November 2022 31 October 2023 31 October 2023 06193078 Ms Dan Wang Mrs Odette Hull iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06193078 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 06193078 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 06193078 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 06193078 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 06193078 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 06193078 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 06193078 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 06193078 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 06193078 frs-core:OtherRelatedParties 2022-11-01 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Registered number: 06193078
Yoko Investments Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 October 2023
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Profit and Loss Account 3
Balance Sheet 4—5
Notes to the Financial Statements 6—8
Page 1
Company Information
Director Ms Dan Wang
Secretary Mrs Odette Hull
Company Number 06193078
Registered Office Heath Road
Darlaston
Wednesbury
WS10 8LP
Page 1
Page 2
Director's Report
The director presents her report and the financial statements for the year ended 31 October 2023 .
Directors
The director who held office during the year were as follows:
Ms Dan Wang
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Ms Dan Wang
Director
05/02/2024
Page 2
Page 3
Profit and Loss Account
2023 2022
Notes £ £
Administrative expenses (115,555 ) (75,220 )
Other operating income 68,739 29,550
OPERATING LOSS (46,816 ) (45,670 )
Other interest receivable and similar income 5,422 364
Interest payable and similar charges (14 ) (78 )
LOSS BEFORE TAXATION (41,408 ) (45,384 )
Tax on Loss 12,766 5,381
LOSS AFTER TAXATION BEING LOSS FOR THE FINANCIAL YEAR (28,642 ) (40,003 )
The notes on pages 6 to 8 form part of these financial statements.
Page 3
Page 4
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,221 14,961
Investment Properties 5 6,401,529 5,885,941
6,412,750 5,900,902
CURRENT ASSETS
Debtors 6 33,445 9,952
Cash at bank and in hand 674,914 968,545
708,359 978,497
Creditors: Amounts Falling Due Within One Year 7 (7,048,364 ) (6,782,669 )
NET CURRENT ASSETS (LIABILITIES) (6,340,005 ) (5,804,172 )
TOTAL ASSETS LESS CURRENT LIABILITIES 72,745 96,730
Creditors: Amounts Falling Due After More Than One Year 8 (16,135 ) (8,635 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 - (2,843 )
NET ASSETS 56,610 85,252
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 56,608 85,250
SHAREHOLDERS' FUNDS 56,610 85,252
Page 4
Page 5
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Ms Dan Wang
Director
05/02/2024
The notes on pages 6 to 8 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Yoko Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06193078 . The registered office is Heath Road, Darlaston, Wednesbury, WS10 8LP.
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. 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:
Plant & Machinery 25% reducing balance
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the Profit and Loss Account.
2.4. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2022 30,396
As at 31 October 2023 30,396
Depreciation
As at 1 November 2022 15,435
Provided during the period 3,740
As at 31 October 2023 19,175
Net Book Value
As at 31 October 2023 11,221
As at 1 November 2022 14,961
5. Investment Property
2023
£
Fair Value
As at 1 November 2022 5,885,941
Additions 515,588
As at 31 October 2023 6,401,529
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,578 23
Prepayments and accrued income 8,509 4,687
Deferred tax current asset 14,358 -
VAT - 5,242
33,445 9,952
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 26,870 14,563
Corporation tax - (4,435 )
VAT 7,283 -
Accruals and deferred income 60,900 30,158
Amounts owed to related parties 6,953,311 6,742,383
7,048,364 6,782,669
Page 7
Page 8
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors - 8,635
Accruals and deferred income 16,135 -
16,135 8,635
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Accelerated capital allowances (711 ) -
Tax losses carried forward (16,490 ) -
Other timing differences 2,843 2,843
- 2,843
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 8