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REGISTERED NUMBER: 09348219 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Yi Shuo Ltd

Yi Shuo Ltd (Registered number: 09348219)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Yi Shuo Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Y Wang





SECRETARY: Miss M Li





REGISTERED OFFICE: 147 Trentham Street
London
SW18 5DH





REGISTERED NUMBER: 09348219 (England and Wales)





ACCOUNTANTS: L&W Chartered Certified Accountants
1st Floor
30 Charing Cross Road
London
WC2H 0DE

Yi Shuo Ltd (Registered number: 09348219)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,446 4,468

CURRENT ASSETS
Debtors 5 16,896 33,206
Cash at bank 3,470 15,240
20,366 48,446
CREDITORS
Amounts falling due within one year 6 27,196 32,065
NET CURRENT (LIABILITIES)/ASSETS (6,830 ) 16,381
TOTAL ASSETS LESS CURRENT
LIABILITIES

(4,384

)

20,849

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings (14,384 ) 10,849
SHAREHOLDERS' FUNDS (4,384 ) 20,849

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 director acknowledges his 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.

Yi Shuo Ltd (Registered number: 09348219)

Balance Sheet - continued
31 December 2023


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 director and authorised for issue on 3 July 2024 and were signed by:





Y Wang - Director


Yi Shuo Ltd (Registered number: 09348219)

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

1. STATUTORY INFORMATION

Yi Shuo 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.

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

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 - 33% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Yi Shuo Ltd (Registered number: 09348219)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023
and 31 December 2023 13,279
DEPRECIATION
At 1 January 2023 8,811
Charge for year 2,022
At 31 December 2023 10,833
NET BOOK VALUE
At 31 December 2023 2,446
At 31 December 2022 4,468

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtor 12,825 32,169
VAT 4,071 1,037
16,896 33,206

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Social security and other taxes 887 -
American express 483 381
Accrued expenses 25,826 31,684
27,196 32,065