Registered number
12646204
YP BEH LTD
Filleted Accounts
31 May 2025
YP BEH LTD
Registered number: 12646204
Balance Sheet
as at 31 May 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 4,146 3,565
Current assets
Cash at bank and in hand 51,125 92,519
Creditors: amounts falling due within one year 4 (2,563) (9,884)
Net current assets 48,562 82,635
Net assets 52,708 86,200
Capital and reserves
Called up share capital 200 200
Profit and loss account 52,508 86,000
Shareholders' funds 52,708 86,200
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Hong Phin Beh
Director
Approved by the board on 19 June 2025
YP BEH LTD
Notes to the Accounts
for the year ended 31 May 2025
1 Accounting policies
Basis of preparation
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).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery Starightline Method 20%
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024 5,621
Additions 1,840
At 31 May 2025 7,461
Depreciation
At 1 June 2024 2,056
Charge for the year 1,259
At 31 May 2025 3,315
Net book value
At 31 May 2025 4,146
At 31 May 2024 3,565
4 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs - (2,787)
Other creditors 2,563 12,671
2,563 9,884
5 Other information
YP BEH LTD is a private company limited by shares and incorporated in England. Its registered office is:
Suite 2, Parkway 5
Parkway Business Centre
300 Princess Road
Manchester
M14 7HR
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