Yh Learning Ltd - Dormant accounts - members and to registrar (filleted) 21.1

REGISTERED NUMBER: 11668958 (England and Wales)

Unaudited Financial Statements

for the Period 1st December 2019 to 29th November 2020

for

YH LEARNING LTD

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Y Halwachi

REGISTERED OFFICE:

4 Yatesbury Court

Studley Close

London

E5 0TZ

REGISTERED NUMBER:

11668958 (England and Wales)

ACCOUNTANTS:

Silver Arc

Chartered Certified Accountants

Suite 3

52 Upton Lane

London

E7 9LN

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 29th November 2020 set out on pages nil to nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Silver Arc

Chartered Certified Accountants

Suite 3

52 Upton Lane

London

E7 9LN

29th November 2021

FIXED ASSETS

CURRENT ASSETS

Cash at bank and in hand

100

3,411

CREDITORS

Amounts falling due within one year

4

-

(25,526

)

NET CURRENT ASSETS/(LIABILITIES)

100

(22,115

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

100

(22,115

)

CAPITAL AND RESERVES

Called up share capital

5

100

Retained earnings

-

(17,290

)

SHAREHOLDERS' FUNDS

100

(17,190

)

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the period ended 29th November 2020.

The members have not required the company to obtain an audit of its financial statements for the period ended 29th November 2020 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 29th November 2021 and were signed by:

Y Halwachi - Director

**	BALANCE SHEET - LAST YEAR - DOES NOT BALANCE - PLEASE CHECK THAT ALL POSTINGS HAVE BEEN MADE TO ACCOUNTS USED ON LIMITED COMPANY REPORTS

1.	STATUTORY INFORMATION

Yh Learning Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their

estimated useful lives, using either a straight line or reducing balance method, as indicated

below.

Depreciation is provided on the following basis:

Computer and equipment - 20% Straight Line

Fixtures and fittings - 25% Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying

amount and are recognised in profit or loss.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2019 - NIL).

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29/11/20

30/11/19

£

Other creditors

-

25,526

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

29/11/20

30/11/19

value:

£

100

Ordinary Shares

1

100

6.	RELATED PARTY DISCLOSURES

Mr Yousif Halwachi is the sole director and shareholder of YH Learning Ltd. As at 30th November 2019, company owes Mr Yousif Halwachi £24,386.

7.	ULTIMATE CONTROLLING PARTY

Mr Yousif Halwachi being the sole director and shareholder is the ultimate controlling party.