YOGI’S DELIGHT LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 9903551

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,846		9,230

			7,846		9,230
CURRENT ASSETS
Stocks	5	5,060		9,280
Cash at bank and in hand		16,423		25,688

		21,483		34,968
Creditors: Amounts Falling Due Within One Year	6	(23,016 )		(16,211 )

NET CURRENT ASSETS (LIABILITIES)			(1,533 )		18,757

TOTAL ASSETS LESS CURRENT LIABILITIES			6,313		27,987

Creditors: Amounts Falling Due After More Than One Year	7		(35,079 )		(40,754 )

NET LIABILITIES			(28,766 )		(12,767 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(28,767 )		(12,768 )

SHAREHOLDERS' FUNDS			(28,766)		(12,767)

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YOGI’S DELIGHT LTD

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr JOSEPH RUPESH GOMES

Director

30 September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

YOGI’S DELIGHT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 9903551 . The registered office is Unit 4A-4B, Englishgate Plaza, Botchergate, Carlisle, CA1 1RP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	0
Fixtures & Fittings	15%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2023: 5)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2024	19,755

As at 31 December 2024	19,755

Depreciation
As at 1 January 2024	10,525
Provided during the period	1,384

As at 31 December 2024	11,909

...CONTINUED

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YOGI’S DELIGHT LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Net Book Value
As at 31 December 2024	7,846

As at 1 January 2024	9,230

5. Stocks

	2024	2023
	£	£
Materials	5,060	9,280

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Corporation tax	2,103	2,103
VAT	20,388	11,970
Accruals and deferred income	525	2,138

	23,016	16,211

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	29,848	35,523
Directors Loans (Long term liabilities - creditors > 1 year)	5,231	5,231

	35,079	40,754

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

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