| |
|
31/05/2025 |
|
31/05/2024 |
| |
|
£ |
£ |
|
£ |
£ |
| Fixed assets |
|
|
0 |
|
|
304 |
| Current assets |
|
20,907 |
|
|
25,584 |
|
| Creditors: amount falling due within one year |
|
(3,229) |
|
|
(6,347) |
|
|
Net current assets
|
|
|
17,678
|
|
|
19,237
|
|
Total assets less current liabilities
|
|
|
17,678 |
|
|
19,541 |
|
Net assets
|
|
|
17,678 |
|
|
19,541 |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
17,678 |
|
|
19,541 |
| |
NOTES TO THE ACCOUNTS
General Information
YK Stolyar Limited is a private company, limited by shares, registered in England and Wales, registration number 13393593, registration address 40 Towncroft Avenue, Middleton, Manchester, M24 5DB.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors consider that the company has adequate resources to continue in operational existence for the foreseeable future (being at least 12 months from the date of approval of these financial statements). The financial statements have therefore been prepared on the going concern basis.
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.
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.
|
| 2. |
Average number of employees
Average number of employees during the year was 2 (2024 : 2).
|
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' 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 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 accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 08 January 2026 and were signed on its behalf by: --------------------------------
Yuriy Volodymyrovych Keyvan
Director |
2
|