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REGISTERED NUMBER: 10483869 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

THE YP INDEX LTD

THE YP INDEX LTD (REGISTERED NUMBER: 10483869)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023










Page

Balance sheet 1

Notes to the financial statements 2


THE YP INDEX LTD (REGISTERED NUMBER: 10483869)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 4,318 373

Current assets
Stocks 1,300 -
Debtors 5 1,029 3,321
Cash at bank 2,441 751
4,770 4,072
Creditors
Amounts falling due within one year 6 5,750 3,928
Net current (liabilities)/assets (980 ) 144
Total assets less current liabilities 3,338 517

Provisions for liabilities 7 821 71
Net assets 2,517 446

Capital and reserves
Called up share capital 8 100 100
Retained earnings 2,417 346
Shareholders' funds 2,517 446

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 August 2024 and were signed by:





Miss H Rivero - Director


THE YP INDEX LTD (REGISTERED NUMBER: 10483869)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023


1. Statutory information

The YP Index Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 10483869. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is 59 Alton Road, Poole, Dorset, BH14 8SP.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts receivable in respect of services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stock is valued at the lower of cost and net realisable value. Work in progress is valued using the percentage of completion method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 1 (2022 - 1 ) .

THE YP INDEX LTD (REGISTERED NUMBER: 10483869)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


4. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1 December 2022 265 980 1,245
Additions 4,677 708 5,385
At 30 November 2023 4,942 1,688 6,630
Depreciation
At 1 December 2022 66 806 872
Charge for year 1,219 221 1,440
At 30 November 2023 1,285 1,027 2,312
Net book value
At 30 November 2023 3,657 661 4,318
At 30 November 2022 199 174 373

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 540 1,899
Tax 489 489
VAT - 933
1,029 3,321

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 201 1,860
VAT 1,091 -
Directors' current accounts 2,595 494
Accruals and deferred income 1,863 1,574
5,750 3,928

7. Provisions for liabilities
2023 2022
£    £   
Deferred tax
Accelerated capital allowances 821 71

Deferred
tax
£   
Balance at 1 December 2022 71
Charge to Income statement during year 750
Balance at 30 November 2023 821

THE YP INDEX LTD (REGISTERED NUMBER: 10483869)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary A £1.00 100 100

9. Ultimate controlling party

The Company is controlled by the director, Miss H Rivero, who owns 100% of the issued share capital.