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REGISTERED NUMBER: 01734529 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

YOGHIM ENTERPRISES LIMITED

YOGHIM ENTERPRISES LIMITED (REGISTERED NUMBER: 01734529)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


YOGHIM ENTERPRISES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTORS: Mrs S T Kotecha
Mr Yogesh T Kotecha
Mr Rupin T Kotecha
Mr Himanshu T Kotecha



SECRETARY: Mr Yogesh T Kotecha



REGISTERED OFFICE: 4 Moneyhill Parade
Uxbridge Road
Rickmansworth
Hertfordshire
WD2 2BU



REGISTERED NUMBER: 01734529 (England and Wales)



BANKERS: Barclays Bank Plc

YOGHIM ENTERPRISES LIMITED (REGISTERED NUMBER: 01734529)

BALANCE SHEET
30TH SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 8,599 5,516
Investment property 6 185,000 185,000
193,600 190,517

CURRENT ASSETS
Stocks 106,430 104,564
Debtors 7 148,098 91,328
Cash at bank and in hand 119,698 185,569
374,226 381,461
CREDITORS
Amounts falling due within one year 8 235,599 217,623
NET CURRENT ASSETS 138,627 163,838
TOTAL ASSETS LESS CURRENT
LIABILITIES

332,227

354,355

CREDITORS
Amounts falling due after more than one year 9 (10,000 ) (20,000 )

PROVISIONS FOR LIABILITIES (10,500 ) (10,500 )
NET ASSETS 311,727 323,855

CAPITAL AND RESERVES
Called up share capital 10 29 29
Fair value reserve 44,924 44,924
Retained earnings 266,774 278,902
SHAREHOLDERS' FUNDS 311,727 323,855

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

YOGHIM ENTERPRISES LIMITED (REGISTERED NUMBER: 01734529)

BALANCE SHEET - continued
30TH SEPTEMBER 2024


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 Board of Directors and authorised for issue on 14th May 2025 and were signed on its behalf by:




Mr Himanshu T Kotecha - Director Mr Yogesh T Kotecha - Director




Mr Rupin T Kotecha - Director


YOGHIM ENTERPRISES LIMITED (REGISTERED NUMBER: 01734529)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


1. STATUTORY INFORMATION

Yoghim Enterprises 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 1998, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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 (2023 - 11 ) .

YOGHIM ENTERPRISES LIMITED (REGISTERED NUMBER: 01734529)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2023
and 30th September 2024 165,872
AMORTISATION
At 1st October 2023
and 30th September 2024 165,871
NET BOOK VALUE
At 30th September 2024 1
At 30th September 2023 1

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st October 2023 1 251,546 251,547
Additions - 5,950 5,950
At 30th September 2024 1 257,496 257,497
DEPRECIATION
At 1st October 2023 - 246,031 246,031
Charge for year - 2,867 2,867
At 30th September 2024 - 248,898 248,898
NET BOOK VALUE
At 30th September 2024 1 8,598 8,599
At 30th September 2023 1 5,515 5,516

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st October 2023
and 30th September 2024 185,000
NET BOOK VALUE
At 30th September 2024 185,000
At 30th September 2023 185,000

The investment property was valued on an open market basis at £185,000 on 30th September 2023 by the directors.

Fair value at 30th September 2024 is represented by:
£   
Valuation in 2022 55,424
Cost 129,576
185,000

YOGHIM ENTERPRISES LIMITED (REGISTERED NUMBER: 01734529)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 42,423 51,764
Other debtors 105,675 39,564
148,098 91,328

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 182,172 168,731
Taxation and social security 29,027 20,392
Other creditors 14,400 18,500
235,599 217,623

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 10,000 20,000

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
29 Ordinary shares £ 1 29 29

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th September 2024 and 30th September 2023:

2024 2023
£    £   
Mr Yogesh T Kotecha
Balance outstanding at start of year 1,000 -
Amounts advanced 26,420 1,000
Amounts repaid (18,306 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,114 1,000

Mrs S T Kotecha
Balance outstanding at start of year - -
Amounts advanced 9,000 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,000 -

YOGHIM ENTERPRISES LIMITED (REGISTERED NUMBER: 01734529)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr Rupin T Kotecha
Balance outstanding at start of year - -
Amounts advanced 9,274 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,274 -

Mr Himanshu T Kotecha
Balance outstanding at start of year - -
Amounts advanced 9,194 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,194 -

12. RELATED PARTY DISCLOSURES

a) The company paid nominal rent of £24,000 (2023: £ 24,000) to Mr H.T & Mr Y.T.Kotecha for premises occupied by the company.

13. ULTIMATE CONTROLLING PARTY

The company was under the control of the directors during the current and previous year.