2023-04-012024-03-312024-03-31false11286101YPDP 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YPDP LTD

Registered Number
11286101
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

YPDP LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

WAINWRIGHT, Helen Clare
WAINWRIGHT, Oliver John

Registered Address

York Place Dental Practice
3 York Place
Wetherby
LS22 6NZ

Registered Number

11286101 (England and Wales)
YPDP LTD
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3600,000600,000
Tangible assets458,15041,006
658,150641,006
Current assets
Stocks510,0009,500
Debtors12,92917,332
Cash at bank and on hand49,90540,436
72,83467,268
Creditors amounts falling due within one year6(470,027)(422,078)
Net current assets (liabilities)(397,193)(354,810)
Total assets less current liabilities260,957286,196
Creditors amounts falling due after one year7(8,982)(171,586)
Net assets251,975114,610
Capital and reserves
Called up share capital200200
Profit and loss account251,775114,410
Shareholders' funds251,975114,610
The financial statements were approved and authorised for issue by the Board of Directors on 7 August 2024, and are signed on its behalf by:
WAINWRIGHT, Oliver John
Director
Registered Company No. 11286101
YPDP LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue from sale of goods
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
2.Average number of employees

20242023
Average number of employees during the year77
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 23600,000600,000
At 31 March 24600,000600,000
Net book value
At 31 March 24600,000600,000
At 31 March 23600,000600,000
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 2348,4912,76651,257
Additions34,244-34,244
At 31 March 2482,7352,76685,501
Depreciation and impairment
At 01 April 239,69855310,251
Charge for year16,54755317,100
At 31 March 2426,2451,10627,351
Net book value
At 31 March 2456,4901,66058,150
At 31 March 2338,7932,21341,006
5.Stocks

2024

2023

££
Other stocks10,0009,500
Total10,0009,500
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables26,83831,684
Bank borrowings and overdrafts166,03122,783
Taxation and social security55,93030,006
Other creditors220,329336,135
Accrued liabilities and deferred income8991,470
Total470,027422,078
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts8,982171,586
Total8,982171,586
8.Related party transactions
During the year the directors made available a loan to the company. At the year end the balance of the loan was £220,329 (2023: £336,135).