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REGISTERED NUMBER: 05047757 (England and Wales)















Unaudited Financial Statements

for the Period 1 January 2023 to 30 June 2024

for

Yesran Limited
Trading as
Just Childsplay

Yesran Limited (Registered number: 05047757)
Trading as Just Childsplay






Contents of the Financial Statements
for the Period 1 January 2023 to 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Yesran Limited
Trading as Just Childsplay

Company Information
for the Period 1 January 2023 to 30 June 2024







DIRECTORS: A K Narsey
I Narsey





REGISTERED OFFICE: Park House
37 Clarence Street
Leicester
Leicestershire
LE1 3RW





REGISTERED NUMBER: 05047757 (England and Wales)





ACCOUNTANTS: torr waterfield
Park House
37 Clarence Street
Leicester
Leicestershire
LE1 3RW

Yesran Limited (Registered number: 05047757)
Trading as Just Childsplay

Balance Sheet
30 June 2024

30.6.24 31.12.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 3,764

CURRENT ASSETS
Stocks - 44,098
Debtors 5 584 26,006
Cash at bank 4,058 101,515
4,642 171,619
CREDITORS
Amounts falling due within one year 6 (4,542 ) (38,314 )
NET CURRENT ASSETS 100 133,305
TOTAL ASSETS LESS CURRENT
LIABILITIES

100

137,069

PROVISIONS FOR LIABILITIES - (300 )
NET ASSETS 100 136,769

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings - 136,669
SHAREHOLDERS' FUNDS 100 136,769

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Yesran Limited (Registered number: 05047757)
Trading as Just Childsplay

Balance Sheet - continued
30 June 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2024 and were signed on its behalf by:





A K Narsey - Director


Yesran Limited (Registered number: 05047757)
Trading as Just Childsplay

Notes to the Financial Statements
for the Period 1 January 2023 to 30 June 2024

1. STATUTORY INFORMATION

Yesran 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.

Going concern
As at 30 June 2024 the company has ceased trading. As such the company is no longer considered to be a going concern and the accounts have been prepared on a break up basis.

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.
Office equipment - 20% on cost
Fixtures and fittings - 15% on cost
Computer equipment & website - 33% on cost

Stocks
Stocks and work in progress are measured at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Cost is calculated using first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Yesran Limited (Registered number: 05047757)
Trading as Just Childsplay

Notes to the Financial Statements - continued
for the Period 1 January 2023 to 30 June 2024

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 period was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures Computer
Office and equipment
equipment fittings & website Totals
£    £    £    £   
COST
At 1 January 2023 9,610 9,138 53,796 72,544
Disposals (9,610 ) (9,138 ) (53,796 ) (72,544 )
At 30 June 2024 - - - -
DEPRECIATION
At 1 January 2023 8,457 8,303 52,020 68,780
Eliminated on disposal (8,457 ) (8,303 ) (52,020 ) (68,780 )
At 30 June 2024 - - - -
NET BOOK VALUE
At 30 June 2024 - - - -
At 31 December 2022 1,153 835 1,776 3,764

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 31.12.22
£    £   
Other debtors 584 26,006

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 31.12.22
£    £   
Bank loans and overdrafts - 140
Trade creditors - 14,306
Taxation and social security - 19,847
Other creditors 4,542 4,021
4,542 38,314

Other creditors includes accruals and deferred income of £Nil (2022: £2,300).

7. OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £Nil (2022: £5,675).

Yesran Limited (Registered number: 05047757)
Trading as Just Childsplay

Notes to the Financial Statements - continued
for the Period 1 January 2023 to 30 June 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 June 2024 and the year ended 31 December 2022:

30.6.24 31.12.22
£    £   
A K Narsey
Balance outstanding at start of period 9,298 -
Amounts advanced - 22,298
Amounts repaid (9,298 ) (13,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - 9,298

The loan is interest free and repayable on demand.