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Registered Number: 11762026
England and Wales
YPG ASSOCIATES LTD
Unaudited Financial Statements
Period of accounts Start date: 01 February 2024 End date: 31 January 2025

YPG ASSOCIATES LTD Contents Page For the year ended 31 January 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

YPG ASSOCIATES LTD Company Information For the year ended 31 January 2025
Director | Chanelle Kirkum
Registered Number | 11762026
Registered Office | 33 Quarry Road Swindon SN1 4EN
Accountants | Cypher Monkswell Little Baldon Oxford OX44 9PU
1

YPG ASSOCIATES LTD Statement of Financial Position As at 31 January 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 1,685 |  | 2,948
Tangible fixed assets | 4 | 1,122 |  | 2,216
|  | 2,807 |  | 5,164
Current assets |  |  |
Debtors | 5 | 7,048 |  | 26,793
Cash at bank and in hand |  | 58,936 |  | 76,452
|  | 65,984 |  | 103,245
Creditors: amount falling due within one year | 6 | (18,272) |  | (40,543)
Net current assets |  | 47,712 |  | 62,702
Total assets less current liabilities |  | 50,519 |  | 67,866
Creditors: amount falling due after more than one year | 7 | (15,253) |  | (20,612)
Provisions for liabilities | 8 | (213) |  | (476)
Net assets |  | 35,053 |  | 46,778
Capital and reserves |  |  |
Called up share capital | 9 | 100 |  | 100
Profit and loss account |  | 34,953 |  | 46,678
Shareholders' funds |  | 35,053 |  | 46,778
For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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 18 August 2025 and were signed by:
------------------------------- Chanelle Kirkum Director
2

YPG ASSOCIATES LTD Notes to the Financial Statements For the year ended 31 January 2025
General Information YPG ASSOCIATES LTD is a private company, limited by shares, registered in England and Wales, registration number 11762026, registration address 33 Quarry Road, Swindon, SN1 4EN. 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, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. 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 company’s 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. 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. Website costs are amortised on a straight line basis over 5 years, the expected useful economic life of the current website. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 3 Straight Line
Fixtures and Fittings | 5 Straight Line
Office Equipment | 5 Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 3).
3. | Intangible fixed assets
Cost | Website Development |  | Total
| £ |  | £
At 01 February 2024 | 6,313 |  | 6,313
Additions | - |  | -
Disposals | - |  | -
At 31 January 2025 | 6,313 |  | 6,313
Amortisation
At 01 February 2024 | 3,365 |  | 3,365
Charge for year | 1,263 |  | 1,263
On disposals | - |  | -
At 31 January 2025 | 4,628 |  | 4,628
Net book values
At 31 January 2025 | 1,685 |  | 1,685
At 31 January 2024 | 2,948 |  | 2,948
4. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Fixtures and Fittings |  | Office Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 February 2024 | 911 |  | 1,350 |  | 3,924 |  | 6,185
Additions | - |  | - |  | 999 |  | 999
Disposals | - |  | - |  | - |  | -
At 31 January 2025 | 911 |  | 1,350 |  | 4,923 |  | 7,184
Depreciation
At 01 February 2024 | 443 |  | 640 |  | 2,886 |  | 3,969
Charge for year | 182 |  | 270 |  | 1,641 |  | 2,093
On disposals | - |  | - |  | - |  | -
At 31 January 2025 | 625 |  | 910 |  | 4,527 |  | 6,062
Net book values
Closing balance as at 31 January 2025 | 286 |  | 440 |  | 396 |  | 1,122
Opening balance as at 01 February 2024 | 468 |  | 710 |  | 1,038 |  | 2,216
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 6,520 |  | 26,793
Accrued Income | 528 |  | -
| 7,048 |  | 26,793
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | - |  | 4,100
Bank Loans & Overdrafts | 6,736 |  | 6,871
Corporation Tax | 3,824 |  | 3,755
PAYE & Social Security | 353 |  | 1,736
Directors' Current Accounts | 326 |  | 9,842
VAT | 7,033 |  | 14,239
| 18,272 |  | 40,543
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 15,252 |  | 20,611
Other Creditors | 1 |  | 1
| 15,253 |  | 20,612
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 421 |  | 492
Charged to Profit & Loss | (208) |  | (71)
Pension Provisions | - |  | 55
| 213 |  | 476
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
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