1 March 2023 false No description of principal activity Taxfiler 2024.5 11916628business:PrivateLimitedCompanyLtd2023-03-012024-02-28 119166282023-02-28 119166282023-03-012024-02-28 11916628business:AuditExemptWithAccountantsReport2023-03-012024-02-28 11916628business:FilletedAccounts2023-03-012024-02-28 119166282024-02-28 11916628business:Director12023-03-012024-02-28 11916628business:RegisteredOffice2023-03-012024-02-28 119166282023-02-28 11916628core:WithinOneYear2024-02-28 11916628core:WithinOneYear2023-02-28 11916628core:AfterOneYear2024-02-28 11916628core:AfterOneYear2023-02-28 11916628core:ShareCapitalcore:PreviouslyStatedAmount2024-02-28 11916628core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 11916628core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-28 11916628core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 11916628core:PreviouslyStatedAmount2024-02-28 11916628core:PreviouslyStatedAmount2023-02-28 11916628business:SmallEntities2023-03-012024-02-28 11916628countries:EnglandWales2023-03-012024-02-28 11916628core:PlantMachinery2023-03-012024-02-28 11916628core:FurnitureFittings2023-03-012024-02-28 11916628core:PlantMachinery2023-02-28 11916628core:FurnitureFittings2023-02-28 11916628core:PlantMachinery2024-02-28 11916628core:FurnitureFittings2024-02-28 11916628business:OrdinaryShareClass12023-03-012024-02-28 11916628business:OrdinaryShareClass12022-03-012023-02-28 119166282022-03-012023-02-28 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 11916628 (England and Wales)
Y-A-C Patisserie Ltd Unaudited accounts for the period from 1 March 2023 to 28 February 2024
Y-A-C Patisserie Ltd Unaudited accounts Contents
Page
- 2 -
Y-A-C Patisserie Ltd Company Information for the period from 1 March 2023 to 28 February 2024
Director
Mr C Oran
Company Number
11916628 (England and Wales)
Registered Office
11 Wellfield Road The Ground Floor Cardiff Caerdydd CF24 3NZ Wales
Accountants
DNG Associates 214 Baker Street Enfield London EN1 3JT
- 3 -
Y-A-C Patisserie Ltd Statement of financial position as at 28 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,992 
12,360 
Current assets
Debtors
119,000 
80,000 
Cash at bank and in hand
2,974 
27,678 
121,974 
107,678 
Creditors: amounts falling due within one year
(104,118)
(80,773)
Net current assets
17,856 
26,905 
Total assets less current liabilities
28,848 
39,265 
Creditors: amounts falling due after more than one year
(12,098)
(22,098)
Net assets
16,750 
17,167 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
16,650 
17,067 
Shareholders' funds
16,750 
17,167 
For the period ending 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 November 2024 and were signed on its behalf by
Mr C Oran Director Company Registration No. 11916628
- 4 -
Y-A-C Patisserie Ltd Notes to the Accounts for the period from 1 March 2023 to 28 February 2024
1
Statutory information
Y-A-C Patisserie Ltd is a private company, limited by shares, registered in England and Wales, registration number 11916628. The registered office and principal place of business is 11 Wellfield Road, The Ground Floor, Cardiff, Caerdydd, CF24 3NZ, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% - reducing balance method
Fixtures & fittings
18% - reducing balance method
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2023
22,143 
5,787 
27,930 
Additions
- 
1,044 
1,044 
At 28 February 2024
22,143 
6,831 
28,974 
Depreciation
At 1 March 2023
10,970 
4,600 
15,570 
Charge for the period
2,011 
401 
2,412 
At 28 February 2024
12,981 
5,001 
17,982 
Net book value
At 28 February 2024
9,162 
1,830 
10,992 
At 28 February 2023
11,173 
1,187 
12,360 
- 5 -
Y-A-C Patisserie Ltd Notes to the Accounts for the period from 1 March 2023 to 28 February 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
119,000 
80,000 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
3,556 
307 
Taxes and social security
739 
2,576 
Loans from directors
89,433 
67,500 
Accruals
390 
390 
104,118 
80,773 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
12,098 
22,098 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Transactions with related parties
Included within other creditors is an amount of £89,433 (£67,500;2023) due to its directors. There are no terms as to interest or repayment in respect of this balance.
10
Average number of employees
During the period the average number of employees was 5 (2023: 5).
- 6 -