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REGISTERED NUMBER: 09081746 (England and Wales)


















Unaudited Financial Statements for the Year Ended 31 August 2023

for

Yuvaan Limited

Yuvaan Limited (Registered number: 09081746)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Yuvaan Limited

Company Information
for the Year Ended 31 August 2023







DIRECTORS: Dr B Puttur
Dr S Sharma





REGISTERED OFFICE: Brigham House
93 High Street
Biggleswade
Bedfordshire
SG18 0LD





REGISTERED NUMBER: 09081746 (England and Wales)





ACCOUNTANTS: George Hay Partnership LLP
Chartered Accountants
Brigham House
High Street
Biggleswade
Bedfordshire
SG18 0LD

Yuvaan Limited (Registered number: 09081746)

Abridged Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 3,578 4,770

CURRENT ASSETS
Debtors 92,428 558
Cash at bank 1,186 35,448
93,614 36,006
CREDITORS
Amounts falling due within one year 57,071 32,452
NET CURRENT ASSETS 36,543 3,554
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,121

8,324

CREDITORS
Amounts falling due after more than one
year

(39,068

)

-

PROVISIONS FOR LIABILITIES (895 ) (1,193 )
NET ASSETS 158 7,131

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 58 7,031
SHAREHOLDERS' FUNDS 158 7,131

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Yuvaan Limited (Registered number: 09081746)

Abridged Balance Sheet - continued
31 August 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2024 and were signed on its behalf by:





Dr B Puttur - Director


Yuvaan Limited (Registered number: 09081746)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Yuvaan Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

When the outcome of a transaction can be estimated reliably, turnover from dental and orthodontic activities and services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the fulfilled time proportion of the whole agreed service provision.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

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

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Yuvaan Limited (Registered number: 09081746)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2022
and 31 August 2023 7,976
DEPRECIATION
At 1 September 2022 3,206
Charge for year 1,192
At 31 August 2023 4,398
NET BOOK VALUE
At 31 August 2023 3,578
At 31 August 2022 4,770

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2023 and 31 August 2022:

31.8.23 31.8.22
£    £   
Dr B Puttur and Dr S Sharma
Balance outstanding at start of year - -
Amounts advanced 25,505 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 25,505 -