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YOK ENERGY LIMITED

Registered Number
SC353228
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2024

YOK ENERGY LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

Alasdair David Heath
David John Heath

Registered Address

Unit E
2 Kings Inch Way
Renfrew
PA4 8YU

Registered Number

SC353228 (Scotland)
YOK ENERGY LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets333,55346,326
33,55346,326
Current assets
Stocks-30,833
Debtors4,5741,948707,530
Cash at bank and on hand14,721335,311
756,6691,073,674
Creditors amounts falling due within one year6(421,408)(497,910)
Net current assets (liabilities)335,261575,764
Total assets less current liabilities368,814622,090
Creditors amounts falling due after one year7(38,506)(93,333)
Provisions for liabilities(8,063)(8,802)
Net assets322,245519,955
Capital and reserves
Called up share capital11
Profit and loss account322,244519,954
Shareholders' funds322,245519,955
The financial statements were approved and authorised for issue by the Board of Directors on 30 January 2025, and are signed on its behalf by:
Alasdair David Heath
Director
Registered Company No. SC353228
YOK ENERGY LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Vehicles25-
Office Equipment-3
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

20242023
Average number of employees during the year76
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 February 2317,95855,02472,982
Additions-3,6773,677
Disposals-(11,444)(11,444)
At 31 January 2417,95847,25765,215
Depreciation and impairment
At 01 February 231,90724,74926,656
Charge for year4,01312,43716,450
On disposals-(11,444)(11,444)
At 31 January 245,92025,74231,662
Net book value
At 31 January 2412,03821,51533,553
At 31 January 2316,05130,27546,326
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables43,64116,949
Other debtors289,610287,559
Prepayments and accrued income8,2703,022
Total341,521307,530
5.Debtors: amounts due after one year

2024

2023

££
Other debtors400,427400,000
Total400,427400,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables155,532286,913
Bank borrowings and overdrafts40,00040,000
Taxation and social security198,250147,461
Other creditors21,37622,216
Accrued liabilities and deferred income6,2501,320
Total421,408497,910
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts38,50693,333
Total38,50693,333