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Registered Number: 09025149
England and Wales

 

 

 

YAPI LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
 
 
Notes
 
2025
£
  2024
£
Current assets      
Stocks 591,000    489,500 
Debtors: amounts falling due within one year 25,119    25,119 
Cash at bank and in hand 431,856    336,242 
1,047,975    850,861 
Creditors: amount falling due within one year (766,227)   (611,986)
Net current assets 281,748    238,875 
 
Total assets less current liabilities 281,748    238,875 
Creditors: amount falling due after more than one year (166,927)   (126,361)
Provisions for liabilities (4,925)   (2,456)
Net assets 109,896    110,058 
 

Capital and reserves
     
Called up share capital 3 100    100 
Profit and loss account 109,796    109,958 
Shareholders' funds 109,896    110,058 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 30 December 2025 and were signed on its behalf by:


-------------------------------
Pradeepkumar SANMUGARAJAH
Director
1
General Information
YAPI LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09025149, registration address 101 Forlease Road, Maidenhead, Maidenhead, Berkshire, SL6 1UB.

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.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
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
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.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 120 (2024 : 116).
3.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2025
£
  2024
£
100 Class A shares of £1.00 each 100    100 
100    100 

2