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Company Registration No. 12807616 (England and Wales)
YINDEE MASSAGE & SPA LTD Unaudited accounts for the year ended 31 August 2023
YINDEE MASSAGE & SPA LTD Unaudited accounts Contents
Page
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YINDEE MASSAGE & SPA LTD Company Information for the year ended 31 August 2023
Director
Jeerakran WORAYOT
Company Number
12807616 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS LS6 1PY ENGLAND
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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YINDEE MASSAGE & SPA LTD Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,700 
11,411 
Current assets
Inventories
370 
389 
Debtors
100 
100 
Cash at bank and in hand
50 
1,228 
520 
1,717 
Creditors: amounts falling due within one year
(40,486)
(21,902)
Net current liabilities
(39,966)
(20,185)
Net liabilities
(30,266)
(8,774)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(30,366)
(8,874)
Shareholders' funds
(30,266)
(8,774)
For the year ending 31 August 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 director acknowledges his 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 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 and authorised for issue on 20 May 2023 and were signed on its behalf by
Jeerakran WORAYOT Director Company Registration No. 12807616
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YINDEE MASSAGE & SPA LTD Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
YINDEE MASSAGE & SPA LTD is a private company, limited by shares, registered in England and Wales, registration number 12807616. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY, ENGLAND.
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 year, 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
15% diminishing balance method.
Fixtures & fittings
15% diminishing balance method.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Trading activity is
Physical well-being activities
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YINDEE MASSAGE & SPA LTD Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
6,895 
8,897 
15,792 
At 31 August 2023
6,895 
8,897 
15,792 
Depreciation
At 1 September 2022
1,913 
2,468 
4,381 
Charge for the year
747 
964 
1,711 
At 31 August 2023
2,660 
3,432 
6,092 
Net book value
At 31 August 2023
4,235 
5,465 
9,700 
At 31 August 2022
4,982 
6,429 
11,411 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due after more than one year
Other debtors
100 
100 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
- 
538 
Other creditors
- 
17,631 
Loans from directors
36,003 
- 
Accruals
4,483 
3,733 
40,486 
21,902 
7
Average number of employees
During the year the average number of employees was 4 (2022: 4).
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