YOCTOCOM LIMITED - Filleted accounts

Registered number

08983286

YOCTOCOM LIMITED

Unaudited Accounts

30 April 2026

YOCTOCOM LIMITED
Registered number:		08983286
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		2,338			1,743

Current assets
Debtors	4	34,333			39,761
Cash at bank and in hand		7,873			2,153
		42,206			41,914

Creditors: amounts falling due within one year	5	(43,912)			(43,113)

Net current liabilities			(1,706)			(1,199)

Total assets less current liabilities			632			544


Provisions for liabilities			(436)			(436)


Net assets			196			108

Capital and reserves
Called up share capital			10			10
Profit and loss account			186			98

Shareholders' funds			196			108

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 12 August 2026

YOCTOCOM LIMITED
Notes to the Accounts
for the year ended 30 April 2026


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		2026		2025
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Fixtures, fittings & equipment
£
	Cost
	At 1 May 2025				8,057
	Additions				1,374
	At 30 April 2026				9,431

	Depreciation
	At 1 May 2025				6,314
	Charge for the year				779
	At 30 April 2026				7,093

	Net book value
	At 30 April 2026				2,338
	At 30 April 2025				1,743


4	Debtors		2026		2025
£				£

	Trade debtors		16,000		19,811
	Other debtors		18,333		19,950
			34,333		39,761


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Taxation and social security costs		41,272		41,577
	Other creditors		2,640		1,536
			43,912		43,113


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 £18,333. These loans made to the directors are interest free and unsecured with no fixed date for repayment.