Registered number
08211570
Ella and Fleur Hot Yoga Limited
Filleted Accounts
30 September 2024
Ella and Fleur Hot Yoga Limited
Registered number: 08211570
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 - 125
Current assets
Debtors 4 11,493 2,800
Cash at bank and in hand 5,846 9,245
17,339 12,045
Creditors: amounts falling due within one year 5 (17,277) (5,508)
Net current assets 62 6,537
Total assets less current liabilities 62 6,662
Creditors: amounts falling due after more than one year 6 (22,956) (24,800)
Net liabilities (22,894) (18,138)
Capital and reserves
Called up share capital 9,001 9,001
Profit and loss account (31,895) (27,139)
Shareholder's funds (22,894) (18,138)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.
Mrs F R Richardson
Director
Approved by the board on 31 October 2024
Ella and Fleur Hot Yoga Limited
Notes to the Accounts
for the year ended 30 September 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:
Leasehold land and buildings over 4 years
Plant and machinery over 4 years
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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Land and buildings Plant and machinery Total
£ £ £
Cost
At 1 October 2023 25,689 68,515 94,204
At 30 September 2024 25,689 68,515 94,204
Depreciation
At 1 October 2023 25,689 68,390 94,079
Charge for the year - 125 125
At 30 September 2024 25,689 68,515 94,204
Net book value
At 30 September 2024 - - -
At 30 September 2023 - 125 125
4 Debtors 2024 2023
£ £
Directors loan account 8,693 -
Other debtors 2,800 2,800
11,493 2,800
5 Creditors: amounts falling due within one year 2024 2023
£ £
Directors loan account - 508
Other creditors 17,277 5,000
17,277 5,508
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 22,956 24,800
7 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases 34,656 17,810
8 Controlling party
The company is controlled by Mrs F R Richardson.
9 Other information
Ella and Fleur Hot Yoga Limited is a private company limited by shares and incorporated in England. Its registered office is:
23a Pittville Street
Cheltenham
Glos
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