REGISTERED NUMBER: 09366546 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

YOGIPHARMA LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S H Desai

Mr H G Desai

REGISTERED OFFICE:

Ticehurst Pharmacy

Church Street

Ticehurst

East Sussex

TN5 7AA

REGISTERED NUMBER:

09366546 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Property, plant and equipment

4

162,022

162,022

Investments

5

625,503

625,503

787,525

787,525

CURRENT ASSETS

Debtors

6

464,088

376,579

Cash at bank

41,515

12,594

505,603

389,173

CREDITORS

Amounts falling due within one year

7

149,245

50,702

NET CURRENT ASSETS

356,358

338,471

TOTAL ASSETS LESS CURRENT LIABILITIES

1,143,883

1,125,996

CREDITORS

Amounts falling due after more than one year

8

263,444

296,584

NET ASSETS

880,439

829,412

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

880,339

829,312

SHAREHOLDERS' FUNDS

880,439

829,412

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

Mr H G Desai - Director

1.	STATUTORY INFORMATION

Yogipharma 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.

TURNOVER

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

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Land and

buildings

£

Cost

At 1 January 2024

and 31 December 2024

162,022

Net book value

At 31 December 2024

162,022

At 31 December 2023

162,022

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

At 1 January 2024

and 31 December 2024

625,503

Net book value

At 31 December 2024

625,503

At 31 December 2023

625,503

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by associates

462,573

357,971

Other debtors

1,515

18,608

464,088

376,579

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

40,017

40,017

Taxation and social security

5,430

9,162

Other creditors

103,798

1,523

149,245

50,702

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

263,444

296,584

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

50

Ordinary

£1

50

50

50

Ordinary A

£1

50

50

100

100