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REGISTERED NUMBER: 10536190 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2023

for

New Energy Yoga Ltd

New Energy Yoga Ltd (Registered number: 10536190)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


New Energy Yoga Ltd

Company Information
for the Year Ended 31 January 2023







DIRECTORS: M K Cresswell
K J Cresswell
Ms H Moseley
Ms L M Spruce





REGISTERED OFFICE: Friary House
36 Middle Brook Street
Winchester
Hampshire
SO23 8DQ





REGISTERED NUMBER: 10536190 (England and Wales)





ACCOUNTANT: Tony Brown Accountancy Solutions Limited
Chartered Accountants
Basepoint Business Centre
1 Winnall Valley Road
Winnall
Winchester
Hampshire
SO23 0LD

New Energy Yoga Ltd (Registered number: 10536190)

Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 65,624 32,745

CURRENT ASSETS
Debtors 5 21,490 15,133
Cash at bank - 12,465
21,490 27,598
CREDITORS
Amounts falling due within one year 6 66,151 32,500
NET CURRENT LIABILITIES (44,661 ) (4,902 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,963

27,843

CREDITORS
Amounts falling due after more than one year 7 (11,667 ) (16,667 )

PROVISIONS FOR LIABILITIES (4,756 ) (4,756 )
NET ASSETS 4,540 6,420

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 4,440 6,320
4,540 6,420

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

New Energy Yoga Ltd (Registered number: 10536190)

Balance Sheet - continued
31 January 2023


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 Board of Directors and authorised for issue on 21 October 2023 and were signed on its behalf by:





K J Cresswell - Director


New Energy Yoga Ltd (Registered number: 10536190)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

New Energy Yoga 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Land and buildings - in accordance with the property
Plant and machinery etc - 10% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

New Energy Yoga Ltd (Registered number: 10536190)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 3 ).

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2022 6,207 59,278 65,485
Additions - 40,650 40,650
At 31 January 2023 6,207 99,928 106,135
DEPRECIATION
At 1 February 2022 2,840 29,900 32,740
Charge for year 581 7,190 7,771
At 31 January 2023 3,421 37,090 40,511
NET BOOK VALUE
At 31 January 2023 2,786 62,838 65,624
At 31 January 2022 3,367 29,378 32,745

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade debtors 440 906
Amounts owed by group undertakings 20,047 12,965
Other debtors 1,003 1,262
21,490 15,133

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Bank loans and overdrafts 5,202 5,000
Trade creditors 29,780 17,857
Taxation and social security 371 -
Other creditors 30,798 9,643
66,151 32,500

New Energy Yoga Ltd (Registered number: 10536190)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.23 31.1.22
£    £   
Bank loans 11,667 16,667

8. OTHER FINANCIAL COMMITMENTS

The company had other financial commitments at the 31st January 2023 of £265,833 (2022 £29,000) in respect of rent payable. Rent is guaranteed by the holding company , New Energy Fitness Ltd, a company registered in England and Wales.

9. ULTIMATE CONTROLLING PARTY

The Ultimate controlling party is New Energy Fitness Ltd, a company registered in England and Wales.