2023-03-012024-02-282024-02-28false07734804YOGALOFT STUDIOS 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YOGALOFT STUDIOS LTD

Registered Number
07734804
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2024

YOGALOFT STUDIOS LTD
Company Information
for the period from 1 March 2023 to 28 February 2024

Directors

HITZELBERGER, Emma
HITZELBERGER, Sean Laurence

Registered Address

Unit B1.1 & 1.2 First Floor Yellow Stairs, Bussey Building
133 Copeland Road
London
SE15 3SN

Registered Number

07734804 (England and Wales)
YOGALOFT STUDIOS LTD
Balance Sheet as at
28 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3105,354123,912
105,354123,912
Current assets
Stocks500500
Debtors2,5002,500
Cash at bank and on hand12,0047,950
15,00410,950
Creditors amounts falling due within one year(46,434)(65,084)
Net current assets (liabilities)(31,430)(54,134)
Total assets less current liabilities73,92469,778
Creditors amounts falling due after one year(161,944)(119,198)
Net assets(88,020)(49,420)
Capital and reserves
Called up share capital3,1773,177
Share premium147,583147,583
Profit and loss account(238,780)(200,180)
Shareholders' funds(88,020)(49,420)
The financial statements were approved and authorised for issue by the Board of Directors on 17 October 2024, and are signed on its behalf by:
HITZELBERGER, Sean Laurence
Director
Registered Company No. 07734804
YOGALOFT STUDIOS LTD
Notes to the Financial Statements
for the period ended 28 February 2024

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-12
Plant and machinery20-
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year1515
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 23244,523
At 28 February 24244,523
Depreciation and impairment
At 01 March 23120,611
Charge for year18,558
At 28 February 24139,169
Net book value
At 28 February 24105,354
At 28 February 23123,912