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Registered Number: 11150354
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 January 2024

for

IAMYOGI LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 3,600   
Tangible fixed assets 4 39,702    37,054 
43,302    37,054 
Current assets      
Debtors 5 7,584    46,695 
Cash at bank and in hand 9,310    2,941 
16,894    49,636 
Creditors: amount falling due within one year 6 (937)   (6,846)
Net current assets 15,957    42,790 
 
Total assets less current liabilities 59,259    79,844 
Creditors: amount falling due after more than one year 7 (69,464)   (85,372)
Net assets (10,205)   (5,528)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (10,206)   (5,529)
Shareholders' funds (10,205)   (5,528)
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 29 October 2024 and were signed by:


-------------------------------
V J Lawton
Director
1
General Information
Iamyogi Limited is a private company, limited by shares, registered in England and Wales, registration number 11150354, registration address Crosby Court, 28 George Street, Birmingham, West Midlands, B3 1QG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 2% Straight Line
Plant and Machinery 10% Reducing Balance
Fixtures and Fittings 10% Straight Line
Computer Equipment 33% Straight Line
Debtors and creditors receivable/ payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses.


Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 1).
3.

Intangible fixed assets

Cost Software License   Total
  £   £
At 01 February 2023  
Additions 3,600    3,600 
Disposals  
At 31 January 2024 3,600    3,600 
Amortisation
At 01 February 2023  
Charge for year  
On disposals  
At 31 January 2024  
Net book values
At 31 January 2024 3,600    3,600 
At 31 January 2023  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 February 2023 34,011    405    11,590    2,131    48,137 
Additions     5,074      5,074 
Disposals        
At 31 January 2024 34,011    405    16,664    2,131    53,211 
Depreciation
At 01 February 2023 3,401    41    5,977    1,664    11,083 
Charge for year 680    36    1,243    467    2,426 
On disposals        
At 31 January 2024 4,081    77    7,220    2,131    13,509 
Net book values
Closing balance as at 31 January 2024 29,930    328    9,444      39,702 
Opening balance as at 01 February 2023 30,610    364    5,613    467    37,054 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 3,726    41,529 
3,726    41,529 

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Other Debtors 3,858    5,166 
3,858    5,166 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Taxation and Social Security 497    870 
Other Creditors 440    5,976 
937    6,846 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 69,464    85,372 
69,464    85,372 

2