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REGISTERED NUMBER: 11116158 (England and Wales)

















Yana Alpacas Ltd

Financial Statements

for the Year Ended 31 December 2023






Yana Alpacas Ltd (Registered number: 11116158)

Contents of the Financial Statements
for the year ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Yana Alpacas Ltd

Company Information
for the year ended 31 December 2023







DIRECTORS: M Webb
Mrs V Webb





REGISTERED OFFICE: Hawthorn Farm
Tannery Lane
Ripley
Surrey
GU23 6BY





REGISTERED NUMBER: 11116158 (England and Wales)





ACCOUNTANTS: Read Woodruff
Chartered Accountants
24 Cornwall Road
Dorchester
Dorset
DT1 1RX

Yana Alpacas Ltd (Registered number: 11116158)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 53,653 56,477

CURRENT ASSETS
Stocks 90,383 100,425
Debtors 5 2,458 505
Cash at bank 413 585
93,254 101,515
CREDITORS
Amounts falling due within one year 6 107,738 103,052
NET CURRENT LIABILITIES (14,484 ) (1,537 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

39,169

54,940

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 39,069 54,840
SHAREHOLDERS' FUNDS 39,169 54,940

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2024 and were signed on its behalf by:




M Webb - Director



Mrs V Webb - Director


Yana Alpacas Ltd (Registered number: 11116158)

Notes to the Financial Statements
for the year ended 31 December 2023


1. STATUTORY INFORMATION

Yana Alpacas Ltd 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. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold property - Straight line over 25 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 tax
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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Leasehold
property
£   
COST
At 1 January 2023
and 31 December 2023 70,596
DEPRECIATION
At 1 January 2023 14,119
Charge for year 2,824
At 31 December 2023 16,943
NET BOOK VALUE
At 31 December 2023 53,653
At 31 December 2022 56,477

Yana Alpacas Ltd (Registered number: 11116158)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 38 127
Corporation tax recoverable 2,109 -
Prepayments and accrued income 311 378
2,458 505

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
UK corporation tax - 2,101
Other creditors 105,200 99,900
Directors' current accounts 1,724 189
Accruals and deferred income 814 862
107,738 103,052