Registered number
10258559
Iyoga Solutions Ltd
Unaudited Filleted Accounts
30 June 2024
Iyoga Solutions Ltd
Registered number: 10258559
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 153,590 153,590
Current assets
Debtors 4 334,167 173,322
Cash at bank and in hand 181,981 179,336
516,148 352,658
Creditors: amounts falling due within one year 5 (337,335) (109,212)
Net current assets 178,813 243,446
Total assets less current liabilities 332,403 397,036
Creditors: amounts falling due after more than one year 6 (19,885) (29,895)
Provisions for liabilities (210) (160)
Net assets 312,308 366,981
Capital and reserves
Called up share capital 100 100
Profit and loss account 312,208 366,881
Shareholders' funds 312,308 366,981
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr Mamatha Vishwanath
Director
Approved by the board on 14 March 2025
Iyoga Solutions Ltd
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
Basis of preparation
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years (20% Straight line method)
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
(including the director) Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 July 2023 152,750 6,913 159,663
At 30 June 2024 152,750 6,913 159,663
Depreciation
At 1 July 2023 - 6,073 6,073
At 30 June 2024 - 6,073 6,073
Net book value
At 30 June 2024 152,750 840 153,590
At 30 June 2023 152,750 840 153,590
4 Debtors 2024 2023
£ £
Trade debtors - (5,712)
Other debtors 334,167 179,034
334,167 173,322
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 11,002 900
Taxation and social security costs 118,884 48,139
Other creditors 207,449 60,173
337,335 109,212
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 19,885 29,895
7 Related party transactions
The company has paid a sum of £30,567 towards sub-contract work, carried out at arms-length, to VIM Healthcare Limited, a company incorporated in India where the directors have interest.
8 Controlling party

The director has controlling stake in the company.
The director has controlling stake in the company.
9 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
136,975 174,561 (45,848) 265,688
Dr Mamatha Vishwanath 136,975 174,561 (45,848) 265,688
The loan is repayable on demand and has no fixed term in terms maturity
9 Other information
Iyoga Solutions Ltd is a private company limited by shares and incorporated in England. Its registered office is:
C/o Tax Partners
60 Grays Inn Road
London
England
WC1X 8AQ
Iyoga Solutions Ltd 10258559 false 2023-07-01 2024-06-30 2024-06-30 VT Final Accounts July 2024 Dr Mamatha Vishwanath No description of principal activity 10258559 2022-07-01 2023-06-30 10258559 core:WithinOneYear 2023-06-30 10258559 core:AfterOneYear 2023-06-30 10258559 core:ShareCapital 2023-06-30 10258559 core:RetainedEarningsAccumulatedLosses 2023-06-30 10258559 2023-07-01 2024-06-30 10258559 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10258559 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 10258559 bus:Director40 2023-07-01 2024-06-30 10258559 1 2023-07-01 2024-06-30 10258559 2 2023-07-01 2024-06-30 10258559 countries:England 2023-07-01 2024-06-30 10258559 bus:FRS102 2023-07-01 2024-06-30 10258559 bus:FilletedAccounts 2023-07-01 2024-06-30 10258559 2024-06-30 10258559 core:WithinOneYear 2024-06-30 10258559 core:AfterOneYear 2024-06-30 10258559 core:ShareCapital 2024-06-30 10258559 core:RetainedEarningsAccumulatedLosses 2024-06-30 10258559 core:LandBuildings 2024-06-30 10258559 core:PlantMachinery 2024-06-30 10258559 2023-06-30 10258559 core:LandBuildings 2023-06-30 10258559 core:PlantMachinery 2023-06-30 iso4217:GBP xbrli:pure