Acorah Software Products - Accounts Production 15.0.400 false true false 4 October 2022 31 October 2023 31 October 2023 14396338 Mr A R Crosby Mr M G Jenkins Mr N B Jenkins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14396338 2022-10-03 14396338 2023-10-31 14396338 2022-10-04 2023-10-31 14396338 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-04 2023-10-31 14396338 frs-core:OtherResidualIntangibleAssets 2023-10-31 14396338 frs-core:OtherResidualIntangibleAssets 2022-10-04 2023-10-31 14396338 frs-core:OtherResidualIntangibleAssets 2022-10-03 14396338 frs-core:ShareCapital 2023-10-31 14396338 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 14396338 frs-bus:PrivateLimitedCompanyLtd 2022-10-04 2023-10-31 14396338 frs-bus:FilletedAccounts 2022-10-04 2023-10-31 14396338 frs-bus:SmallEntities 2022-10-04 2023-10-31 14396338 frs-bus:AuditExempt-NoAccountantsReport 2022-10-04 2023-10-31 14396338 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-04 2023-10-31 14396338 frs-bus:Director1 2022-10-04 2023-10-31 14396338 frs-bus:Director2 2022-10-04 2023-10-31 14396338 frs-bus:Director3 2022-10-04 2023-10-31 14396338 frs-countries:EnglandWales 2022-10-04 2023-10-31
Registered number: 14396338
Yost Footwear Ltd
Unaudited Financial Statements
For the Period 4 October 2022 to 31 October 2023
Elevate Professional Ltd T/A Elevate Accountancy
Unit 5 Marlborough Road
Wrexham Industrial Estate
Wrexham
LL13 9RJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14396338
31 October 2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 1,404
1,404
CURRENT ASSETS
Debtors 5 249
Cash at bank and in hand 26,096
26,345
Creditors: Amounts Falling Due Within One Year 6 (48,526 )
NET CURRENT ASSETS (LIABILITIES) (22,181 )
TOTAL ASSETS LESS CURRENT LIABILITIES (20,777 )
NET LIABILITIES (20,777 )
CAPITAL AND RESERVES
Called up share capital 7 3
Profit and Loss Account (20,780 )
SHAREHOLDERS' FUNDS (20,777)
For the period 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 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 N B Jenkins
Director
31/07/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Yost Footwear Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14396338 . The registered office is Oaktree Court Business Centre Mill Lane, Ness, Neston, CH64 8TP.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Trademarks. They are amortised to profit and loss account over its estimated economic life of five years.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Intangible Assets
Other
£
Cost
As at 4 October 2022 -
Additions 1,452
As at 31 October 2023 1,452
Amortisation
As at 4 October 2022 -
Provided during the period 48
As at 31 October 2023 48
Net Book Value
As at 31 October 2023 1,404
As at 4 October 2022 -
5. Debtors
31 October 2023
£
Due within one year
Other debtors 249
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
31 October 2023
£
Other creditors 48,526
7. Share Capital
31 October 2023
£
Allotted, Called up and fully paid 3
Page 3