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Company registration number:09265209
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DR. YEUNG TUTORING LIMITED
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FINANCIAL STATEMENTS |
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FOR THE YEAR ENDED 31 October 2018
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DR. YEUNG TUTORING LIMITED |
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BALANCE SHEET |
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AS AT 31 October 2018
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2018 |
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2017 |
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Notes |
£ |
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£ |
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£ |
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£ |
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FIXED ASSETS |
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Tangible assets |
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3 |
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69
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162
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69
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162
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CURRENT ASSETS |
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Debtors |
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4 |
1,112
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562
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Cash at bank and in hand |
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4,354
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4,262
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5,466
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4,824
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CREDITORS |
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Amounts falling due within one year |
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5 |
(4,584) |
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(4,352) |
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NET CURRENT ASSETS |
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882
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472
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TOTAL ASSETS LESS |
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CURRENT LIABILITIES |
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951
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634
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PROVISIONS FOR LIABILITIES |
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(10) |
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(31) |
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NET ASSETS |
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941
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603
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CAPITAL AND RESERVES |
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Called-up equity share capital |
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6 |
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200
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200
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Profit and loss account |
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741
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403
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SHAREHOLDERS FUNDS |
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941
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603
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For the year ending 31 October 2018 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
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The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.
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These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 24 July 2019 and signed on its behalf.
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The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime. |
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.......................................................................... |
Dr Chun Ling Yeung
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24 July 2019
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The annexed notes form part of these financial statements. |
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DR. YEUNG TUTORING LIMITED |
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STATEMENT OF CHANGES IN EQUITY |
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FOR THE YEAR ENDED 31 OCTOBER 2018 |
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Share |
Share |
P and L |
Revaluation |
Other |
Total |
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Capital |
Premium |
Account |
reserve |
reserves |
equity |
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£ |
£ |
£ |
£ |
£ |
£ |
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Balance at 1 November 2016 |
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200
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0 |
(2,002) |
0
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0
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(1,802) |
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Changes in equity |
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Total Comprehensive Income |
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0 |
0 |
2,405
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0
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0 |
2,405
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Balance at 31 October 2017 |
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200
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0
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403
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0
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0
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603
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Changes in equity |
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Total comprehensive income |
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0 |
0 |
338
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0
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0 |
338
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Balance at 31 October 2018 |
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200
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0
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741
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0
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0
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941
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DR. YEUNG TUTORING LIMITED |
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NOTES TO THE FINANCIAL STATEMENTS |
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FOR THE YEAR ENDED 31 OCTOBER 2018 |
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1. |
Accounting policies |
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Basis of preparing the financial statements |
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The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
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Turnover |
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Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.
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Fixed Assets |
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Tangible fixed assets are stated at cost less depreciation 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 bases:
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Fixtures and Fittings 25 % straight line basis
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Deferred Taxation |
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Deferred tax is provided on the liability method to take account of the timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.
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2. |
Employees |
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The average number of persons employed by the company (including directors during the year was 1 (2017: 1).
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3. |
Tangible fixed assets |
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F and F |
Total |
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Cost |
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At start of period |
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372
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372
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At end of period |
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372
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372
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Depreciation |
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At start of period |
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210
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210
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Provided during the period |
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93
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93
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At end of period |
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303
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303
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Net Book Value |
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At start of period |
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162
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162
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At end of period |
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69
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69
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4. |
Debtors |
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2018 |
2017 |
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£ |
£ |
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Due within one year |
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Prepayments and accrued income |
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1,112
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562
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1,112
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562
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5. |
Creditors due within one year |
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2018 |
2017 |
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£ |
£ |
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Corporation Tax |
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|
108
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66
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Accruals and deferred income |
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822
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803
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Loan from directors |
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3,654
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3,483
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4,584 |
4,352 |
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6. |
Share capital |
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Alloted, Issued and fully paid |
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2018 |
2017 |
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£ |
£ |
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Ordinary shares of £1 each
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|
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200 |
200 |
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Total issued share capital |
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200
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200
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7. |
Related Party Transactions |
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There were no related party transactions in which the director has a direct and material interest.
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