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REGISTERED NUMBER: 06694648 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

BREEZE YOGA LIMITED

BREEZE YOGA LIMITED (REGISTERED NUMBER: 06694648)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BREEZE YOGA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: Ms H Sain





REGISTERED OFFICE: 9 Albemarle Road
Beckenham
Kent
BR3 5HZ





REGISTERED NUMBER: 06694648 (England and Wales)





ACCOUNTANTS: Edwards Chartered Accountants
409-411 Croydon Road
Beckenham
Kent
BR3 3PP

BREEZE YOGA LIMITED (REGISTERED NUMBER: 06694648)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 174,142 248,461

CURRENT ASSETS
Stocks 5,723 5,584
Debtors 5 55,894 66,442
Cash at bank and in hand 64,968 53,713
126,585 125,739
CREDITORS
Amounts falling due within one year 6 778,824 960,456
NET CURRENT LIABILITIES (652,239 ) (834,717 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(478,097

)

(586,256

)

CREDITORS
Amounts falling due after more than one
year

7

(30,705

)

(34,825

)

PROVISIONS FOR LIABILITIES (28,967 ) (214 )
NET LIABILITIES (537,769 ) (621,295 )

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings (537,772 ) (621,298 )
(537,769 ) (621,295 )

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

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

The director acknowledges her 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.

BREEZE YOGA LIMITED (REGISTERED NUMBER: 06694648)

BALANCE SHEET - continued
31 MARCH 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 director and authorised for issue on 18 December 2023 and were signed by:





Ms H Sain - Director


BREEZE YOGA LIMITED (REGISTERED NUMBER: 06694648)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Breeze Yoga Limited 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.
Improvements to property - in accordance with the property
Fixtures and fittings - 33% on reducing balance and 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 9 ) .

BREEZE YOGA LIMITED (REGISTERED NUMBER: 06694648)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 April 2022 771,675 168,751 940,426
Additions - 2,582 2,582
Disposals - (1,489 ) (1,489 )
At 31 March 2023 771,675 169,844 941,519
DEPRECIATION
At 1 April 2022 635,049 56,916 691,965
Charge for year 51,444 25,457 76,901
Eliminated on disposal - (1,489 ) (1,489 )
At 31 March 2023 686,493 80,884 767,377
NET BOOK VALUE
At 31 March 2023 85,182 88,960 174,142
At 31 March 2022 136,626 111,835 248,461

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 97
Other debtors 55,894 66,345
55,894 66,442

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 54,730 205,185
Taxation and social security 28,746 18,826
Other creditors 685,348 726,445
778,824 960,456

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 30,705 34,825

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms H Sain.

BREEZE YOGA LIMITED (REGISTERED NUMBER: 06694648)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

9. GOING CONCERN

The company continues to report negative shareholders' funds.

However, the accounts have been prepared on the going concern basis due to the ongoing support of the director.