Registered number
08983286
YOCTOCOM LIMITED
Unaudited Accounts
30 April 2025
YOCTOCOM LIMITED
Registered number: 08983286
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 1,743 2,323
Current assets
Debtors 4 39,761 13,099
Cash at bank and in hand 2,153 34,303
41,914 47,402
Creditors: amounts falling due within one year 5 (43,113) (30,966)
Net current (liabilities)/assets (1,199) 16,436
Total assets less current liabilities 544 18,759
Provisions for liabilities (436) (615)
Net assets 108 18,144
Capital and reserves
Called up share capital 10 10
Profit and loss account 98 18,134
Shareholders' funds 108 18,144
The directors are 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 directors acknowledge their 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.
ROBIN NOBLE
Director
Approved by the board on 1 July 2025
YOCTOCOM LIMITED
Notes to the Accounts
for the year ended 30 April 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).
Turnover
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 rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
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 at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings and equipment 25% reducing balance basis
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Fixtures, fittings & equipment
£
Cost
At 1 May 2024 8,057
At 30 April 2025 8,057
Depreciation
At 1 May 2024 5,734
Charge for the year 580
At 30 April 2025 6,314
Net book value
At 30 April 2025 1,743
At 30 April 2024 2,323
4 Debtors 2025 2024
£ £
Trade debtors 19,811 7,410
Other debtors 19,950 5,689
39,761 13,099
5 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 41,577 27,823
Other creditors 1,536 3,143
43,113 30,966
6 Other information
YOCTOCOM LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
4 Rickards Close
Surbiton
Surrey
KT6 6RN
7 Loans to directors
The directors have received short term loans from the company which total £19,950. These loans made to the directors are interest free and unsecured with no fixed date for repayment.
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