YPL Trinity Ltd

2022-01-012022-12-312022-12-31false11095473YPL Trinity Ltd2023-09-2868100iso4217:GBPxbrli:pure110954732022-01-01110954732022-12-31110954732022-01-012022-12-31110954732021-01-01110954732021-12-31110954732021-01-012021-12-3111095473bus:SmallEntities2022-01-012022-12-3111095473bus:AuditExempt-NoAccountantsReport2022-01-012022-12-3111095473bus:FullAccounts2022-01-012022-12-3111095473bus:PrivateLimitedCompanyLtd2022-01-012022-12-3111095473core:WithinOneYear2022-12-3111095473core:AfterOneYear2022-12-3111095473core:WithinOneYear2021-12-3111095473core:AfterOneYear2021-12-3111095473core:ShareCapital2022-12-3111095473core:SharePremium2022-12-3111095473core:RevaluationReserve2022-12-3111095473core:OtherReservesSubtotal2022-12-3111095473core:RetainedEarningsAccumulatedLosses2022-12-3111095473core:ShareCapital2021-12-3111095473core:SharePremium2021-12-3111095473core:RevaluationReserve2021-12-3111095473core:OtherReservesSubtotal2021-12-3111095473core:RetainedEarningsAccumulatedLosses2021-12-3111095473core:LandBuildings2022-12-3111095473core:PlantMachinery2022-12-3111095473core:Vehicles2022-12-3111095473core:FurnitureFittings2022-12-3111095473core:OfficeEquipment2022-12-3111095473core:NetGoodwill2022-12-3111095473core:IntangibleAssetsOtherThanGoodwill2022-12-3111095473core:ListedExchangeTraded2022-12-3111095473core:UnlistedNon-exchangeTraded2022-12-3111095473core:LandBuildings2021-12-3111095473core:PlantMachinery2021-12-3111095473core:Vehicles2021-12-3111095473core:FurnitureFittings2021-12-3111095473core:OfficeEquipment2021-12-3111095473core:NetGoodwill2021-12-3111095473core:IntangibleAssetsOtherThanGoodwill2021-12-3111095473core:ListedExchangeTraded2021-12-3111095473core:UnlistedNon-exchangeTraded2021-12-3111095473core:LandBuildings2022-01-012022-12-3111095473core:PlantMachinery2022-01-012022-12-3111095473core:Vehicles2022-01-012022-12-3111095473core:FurnitureFittings2022-01-012022-12-3111095473core:OfficeEquipment2022-01-012022-12-3111095473core:NetGoodwill2022-01-012022-12-3111095473core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3111095473core:ListedExchangeTraded2022-01-012022-12-3111095473core:UnlistedNon-exchangeTraded2022-01-012022-12-3111095473core:MoreThanFiveYears2022-01-012022-12-3111095473core:Non-currentFinancialInstruments2022-12-3111095473core:Non-currentFinancialInstruments2021-12-3111095473dpl:CostSales2022-01-012022-12-3111095473dpl:DistributionCosts2022-01-012022-12-3111095473dpl:AdministrativeExpenses2022-01-012022-12-3111095473core:LandBuildings2022-01-012022-12-3111095473core:PlantMachinery2022-01-012022-12-3111095473core:Vehicles2022-01-012022-12-3111095473core:FurnitureFittings2022-01-012022-12-3111095473core:OfficeEquipment2022-01-012022-12-3111095473core:NetGoodwill2022-01-012022-12-3111095473core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3111095473dpl:GroupUndertakings2022-01-012022-12-3111095473dpl:ParticipatingInterests2022-01-012022-12-3111095473dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3111095473core:ListedExchangeTraded2022-01-012022-12-3111095473dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3111095473core:UnlistedNon-exchangeTraded2022-01-012022-12-3111095473dpl:CostSales2021-01-012021-12-3111095473dpl:DistributionCosts2021-01-012021-12-3111095473dpl:AdministrativeExpenses2021-01-012021-12-3111095473core:LandBuildings2021-01-012021-12-3111095473core:PlantMachinery2021-01-012021-12-3111095473core:Vehicles2021-01-012021-12-3111095473core:FurnitureFittings2021-01-012021-12-3111095473core:OfficeEquipment2021-01-012021-12-3111095473core:NetGoodwill2021-01-012021-12-3111095473core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3111095473dpl:GroupUndertakings2021-01-012021-12-3111095473dpl:ParticipatingInterests2021-01-012021-12-3111095473dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012021-12-3111095473core:ListedExchangeTraded2021-01-012021-12-3111095473dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012021-12-3111095473core:UnlistedNon-exchangeTraded2021-01-012021-12-3111095473core:NetGoodwill2022-12-3111095473core:IntangibleAssetsOtherThanGoodwill2022-12-3111095473core:LandBuildings2022-12-3111095473core:PlantMachinery2022-12-3111095473core:Vehicles2022-12-3111095473core:FurnitureFittings2022-12-3111095473core:OfficeEquipment2022-12-3111095473core:AfterOneYear2022-12-3111095473core:WithinOneYear2022-12-3111095473core:ListedExchangeTraded2022-12-3111095473core:UnlistedNon-exchangeTraded2022-12-3111095473core:ShareCapital2022-12-3111095473core:SharePremium2022-12-3111095473core:RevaluationReserve2022-12-3111095473core:OtherReservesSubtotal2022-12-3111095473core:RetainedEarningsAccumulatedLosses2022-12-3111095473core:NetGoodwill2021-12-3111095473core:IntangibleAssetsOtherThanGoodwill2021-12-3111095473core:LandBuildings2021-12-3111095473core:PlantMachinery2021-12-3111095473core:Vehicles2021-12-3111095473core:FurnitureFittings2021-12-3111095473core:OfficeEquipment2021-12-3111095473core:AfterOneYear2021-12-3111095473core:WithinOneYear2021-12-3111095473core:ListedExc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YPL Trinity Ltd

Registered Number
11095473
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

YPL Trinity Ltd

Company Information
for the year from 1 January 2022 to 31 December 2022


Director	Y Ranguelov


Registered Address	301 New Century House 8 Jude Street
	London
	E16 1FG


Registered Number	11095473 (England and Wales)

YPL Trinity Ltd

Balance Sheet as at
31 December 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Investment property	6		229,974		229,974
			229,974		229,974
Current assets
Stocks	7	490,041		490,041
Debtors	8	354,341		249,681
Cash at bank and on hand		3,033		12,282
		847,415		752,004
Creditors amounts falling due within one year	9	(971,550)		(838,550)
Net current assets (liabilities)			(124,135)		(86,546)
Total assets less current liabilities			105,839		143,428
Creditors amounts falling due after one year	10		(206,996)		(206,838)
Net assets			(101,157)		(63,410)
Capital and reserves
Called up share capital			3		3
Profit and loss account			(101,160)		(63,413)
Shareholders' funds			(101,157)		(63,410)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Director on 28 September 2023, and are signed on its behalf by:

Y Ranguelov
Director
Registered Company No. 11095473

YPL Trinity Ltd

Notes to the Financial Statements
for the year ended 31 December 2022

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Basis of measurement used in financial statements
	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).

4.	Accounting policies

	Functional and presentation currency policy
	The financial statements are presented in sterling and this is the functional currency of the company.

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

	Investment property policy
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

	Stocks policy
	Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the costs to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Stocks policy

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the costs to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential. 

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

5.	Employee information


		2022		2021
	Average number of employees during the year	1		1

6.	Investment property


		£
	Fair value at 01 January 22	229,974
	At 31 December 22	229,974

7.	Stocks

	2022	2021
	£	£
Other stocks	490,041	490,041
Total	490,041	490,041

8.	Debtors

	2022	2021
	£	£
Amounts owed by group undertakings	353,781	249,131
Other debtors	560	550
Total	354,341	249,681

9.	Creditors within one year

	2022	2021
	£	£
Bank borrowings and overdrafts	352,700	352,700
Amounts owed to related parties	7,500	-
Other creditors	610,850	485,850
Accrued liabilities and deferred income	500	-
Total	971,550	838,550

10.	Creditors after one year

	2022	2021
	£	£
Bank borrowings and overdrafts	206,996	206,838
Total	206,996	206,838