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REGISTERED NUMBER: 14897359 (England and Wales)















Financial Statements for the Year Ended 31 March 2025

for

The Little Yoga Studio Ltd

The Little Yoga Studio Ltd (Registered number: 14897359)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


The Little Yoga Studio Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: S L Collings
M G Collings





REGISTERED OFFICE: The Old Grain Store
Waltham Road
Twyford
Berkshire
RG10 9EE





REGISTERED NUMBER: 14897359 (England and Wales)





ACCOUNTANTS: Millward, May & Co
The Overhangs
55a Peach Street
Wokingham
Berkshire
RG40 1XP

The Little Yoga Studio Ltd (Registered number: 14897359)

Statement of Financial Position
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 70,819 18,149

CURRENT ASSETS
Stocks 100 -
Debtors 5 9,556 7,865
Cash at bank 23,084 15,033
32,740 22,898
CREDITORS
Amounts falling due within one year 6 125,539 32,164
NET CURRENT LIABILITIES (92,799 ) (9,266 )
TOTAL ASSETS LESS CURRENT LIABILITIES (21,980 ) 8,883

PROVISIONS FOR LIABILITIES - 1,823
NET (LIABILITIES)/ASSETS (21,980 ) 7,060

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (22,080 ) 6,960
SHAREHOLDERS' FUNDS (21,980 ) 7,060

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 6 August 2025 and were signed on its behalf by:





S L Collings - Director


The Little Yoga Studio Ltd (Registered number: 14897359)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

The Little Yoga Studio Ltd 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.

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

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 - 5 year straight line
Fixtures and fittings - 5 year straight line
Computer equipment - 3 year straight line
Improvements to property - 10 years straight line

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - NIL ) .

The Little Yoga Studio Ltd (Registered number: 14897359)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 5,201 12,877 - 2,910 20,988
Additions 12,546 47,938 2,384 666 63,534
At 31 March 2025 17,747 60,815 2,384 3,576 84,522
DEPRECIATION
At 1 April 2024 535 1,819 - 485 2,839
Charge for year 2,237 7,427 129 1,071 10,864
At 31 March 2025 2,772 9,246 129 1,556 13,703
NET BOOK VALUE
At 31 March 2025 14,975 51,569 2,255 2,020 70,819
At 31 March 2024 4,666 11,058 - 2,425 18,149

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 1,085 -
Other debtors 8,471 7,865
9,556 7,865

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Taxation and social security 4,613 -
Other creditors 120,926 32,164
125,539 32,164

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.25 31.3.24
£    £   
Within one year 10,356 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
100 Ordinary 1 100 100

9. RELATED PARTY DISCLOSURES

During the period the directors maintained a loan account with the company. At the period end the company owed the directors £106,583 (2024 - £23,625). This loan is interest free, repayable on demand and shown within other creditors.