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Registered Number: 11702385
England and Wales

 

 

 

HIMALAYAN YAK LTD


Unaudited Filleted Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 10,000    12,000 
Tangible fixed assets 4 6,688    8,917 
16,688    20,917 
Current assets      
Debtors 5 7,000    7,000 
Cash at bank and in hand 518    4,176 
7,518    11,176 
Creditors: amount falling due within one year 6 (20,346)   (28,372)
Net current assets (12,828)   (17,196)
 
Total assets less current liabilities 3,860    3,721 
Net assets 3,860    3,721 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 3,760    3,621 
Shareholders' funds 3,860    3,721 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 30 November 2024 and were signed by:


-------------------------------
Anil Shahi
Director
1
General Information
Himalayan Yak Ltd is a private company, limited by shares, registered in England and Wales, registration number 11702385, registration address 259 Malpas Road, Brockley, London, SE4 1BH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company.
Taxation
Taxation represents the sum of tax currently payable. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2022 20,000    20,000 
Additions  
Disposals  
At 30 November 2023 20,000    20,000 
Amortisation
At 01 December 2022 8,000    8,000 
Charge for year 2,000    2,000 
On disposals  
At 30 November 2023 10,000    10,000 
Net book values
At 30 November 2023 10,000    10,000 
At 30 November 2022 12,000    12,000 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 December 2022 26,084    26,084 
Additions  
Disposals  
At 30 November 2023 26,084    26,084 
Depreciation
At 01 December 2022 17,167    17,167 
Charge for year 2,229    2,229 
On disposals  
At 30 November 2023 19,396    19,396 
Net book values
Closing balance as at 30 November 2023 6,688    6,688 
Opening balance as at 01 December 2022 8,917    8,917 


5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Prepayments & Accrued Income 7,000    7,000 
7,000    7,000 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank Loans & Overdrafts (Secured) 14,784    16,998 
Corporation Tax 480    903 
PAYE & Social Security 198    5 
Other Creditors 1,234    1,353 
Wages & Salaries Control Account   1,059 
Directors' Current Accounts 3,650    8,054 
20,346    28,372 

7.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

2