Company registration number 07258873 (England and Wales)
THE YOGAROOT LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
THE YOGAROOT LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
THE YOGAROOT LTD (REGISTERED NUMBER: 07258873)
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
253
1
Current assets
Debtors
4
525
350
Cash at bank and in hand
11,692
15,656
12,217
16,006
Creditors: amounts falling due within one year
5
(4,148)
(6,428)
Net current assets
8,069
9,578
Net assets
8,322
9,579
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
8,321
9,578
Total equity
8,322
9,579

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 19 May 2025
Patricia Cronin
Director
THE YOGAROOT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

The Yogaroot Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 24 Middle Hill, Englefield Green, Surrey, TW20 0JQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of consideration received or receivable for the services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. The following criteria must also be met before turnover is recognised.

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- The amount of turnover can be measured reliably                

- It is probable that the company will receive the consideration due under the contract    

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

 

  • The amount of turnover can be measure reliably

  • It is probable that the company will receive the consideration due under the contract

  • The stage of completion of the contract at the end of the reporting period can be measure reliabily ; and

  • the costs incurred and the costs to complete the contract can be measured reliably

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

THE YOGAROOT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
50% Straight line
Fixtures and fittings
20% Straight line
Computers
20% Straight line
1.4
Taxation

The tax expense represents the sum of the tax currently payable.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 April 2024
5,594
1,584
-
0
7,178
Additions
-
0
-
0
291
291
At 31 March 2025
5,594
1,584
291
7,469
Depreciation and impairment
At 1 April 2024
5,594
1,583
-
0
7,177
Depreciation charged in the year
-
0
-
0
39
39
At 31 March 2025
5,594
1,583
39
7,216
Carrying amount
At 31 March 2025
-
0
1
252
253
At 31 March 2024
-
0
1
-
0
1
THE YOGAROOT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
525
350
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
1,461
2,282
Other creditors
2,687
4,146
4,148
6,428
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