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REGISTERED NUMBER: 11787293 (England and Wales)












Unaudited Financial Statements for the Year Ended 31 January 2024

for

Yaudat Limited

Yaudat Limited (Registered number: 11787293)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Yaudat Limited

Company Information
for the Year Ended 31 January 2024







DIRECTOR: Ms E Gilvanova





REGISTERED OFFICE: 29 Harbour Exchange Square
London
United Kingdom
E14 9GE





REGISTERED NUMBER: 11787293 (England and Wales)





ACCOUNTANTS: Hawksford UK Services Limited
123 Pall Mall
St. James's
London
SW1Y 5EA

Yaudat Limited (Registered number: 11787293)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 16,155 22,227

CURRENT ASSETS
Debtors 5 - 115
Cash at bank 211 1,486
211 1,601
CREDITORS
Amounts falling due within one year 6 (70,597 ) (61,613 )
NET CURRENT LIABILITIES (70,386 ) (60,012 )
TOTAL ASSETS LESS CURRENT LIABILITIES (54,231 ) (37,785 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (54,331 ) (37,885 )
(54,231 ) (37,785 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2024 and were signed by:





Ms E Gilvanova - Director


Yaudat Limited (Registered number: 11787293)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Yaudat 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. 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of eight years.

Development costs are being amortised evenly over their estimated useful life of five years.

Turnover
Turnover is measured at the fair value of the consideration received or receivable excluding discounts and rebates.

Taxation
Taxation for the year comprises current 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 taxation 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.

Financial instruments
Trade and other debtors
Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents
Cash and cash equivalents comprise cash in hand and cash held on demand with banks, and bank overdrafts.Bank overdrafts are shown within borrowings in current liabilities on the balance sheet.

Going concern
The financial statements have been prepared on a going concern basis even if at the balance sheet date the company had net current liabilities of £70.386 (YE 31/01/2023: £60,012) and during the year the company made a loss of £16,446 (YE 31/01/2023: a loss of £12,735).
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

Foreign currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Yaudat Limited (Registered number: 11787293)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. INTANGIBLE FIXED ASSETS
Patents
and Development
licences costs Totals
£    £    £   
COST
At 1 February 2023 3,422 50,804 54,226
Additions - 5,531 5,531
At 31 January 2024 3,422 56,335 59,757
AMORTISATION
At 1 February 2023 2,103 29,896 31,999
Amortisation for year 428 11,175 11,603
At 31 January 2024 2,531 41,071 43,602
NET BOOK VALUE
At 31 January 2024 891 15,264 16,155
At 31 January 2023 1,319 20,908 22,227

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors - 115

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors - 812
Directors' current accounts 67,597 57,801
Accrued expenses 3,000 3,000
70,597 61,613

7. RELATED PARTY DISCLOSURES

As at 31 January 2024 the company owed the balance of £67.597 to its director Elvina Gilvanova (2023: £57,801).
During the year the director made a loan to the company of £16,007, whereas an amount of £6.211 was repaid to her.

8. ULTIMATE CONTROLLING PARTY

The controlling party is Ms E Gilvanova.