Registered number
12393041
Yogasara Training Ltd
Filleted Accounts
31 January 2025
Yogasara Training Ltd
Registered number: 12393041
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 372 496
Current assets
Debtors 4 68,612 46,210
Cash at bank and in hand 5,276 17,585
73,888 63,795
Creditors: amounts falling due within one year 5 (35,591) (32,334)
Net current assets 38,297 31,461
Total assets less current liabilities 38,669 31,957
Creditors: amounts falling due after more than one year 6 (10,370) (12,593)
Net assets 28,299 19,364
Capital and reserves
Called up share capital 100 100
Profit and loss account 28,199 19,264
Shareholders' funds 28,299 19,364
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.
Mr Laurence Elliott
Director
Approved by the board on 2 June 2025
Yogasara Training Ltd
Notes to the Accounts
for the year ended 31 January 2025
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 20% straight line
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.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2024 620
At 31 January 2025 620
Depreciation
At 1 February 2024 124
Charge for the year 124
At 31 January 2025 248
Net book value
At 31 January 2025 372
At 31 January 2024 496
4 Debtors 2025 2024
£ £
Trade debtors 4,056 6,133
Director's loan account 77 77
Other debtors 64,479 40,000
68,612 46,210
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 2,222 2,222
Taxation and social security costs 3,162 3,013
Other creditors 30,207 27,099
35,591 32,334
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 10,370 12,593
7 Related party transactions
Within other debtors there is a balance of £61,000 (2023: £40,000) due from Gaya Property Ltd, a company registered in England & Wales. The Director of the company is also the director of Gaya Property Ltd.
8 Other information
Yogasara Training Ltd is a private company limited by shares and incorporated in England. Its registered office is:
10-12 Picton Street
Bristol
England
BS6 5QA
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