Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC386204 Ms Joanne Lockhart Mr Craig Findlay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC386204 2024-03-31 SC386204 2025-03-31 SC386204 2024-04-01 2025-03-31 SC386204 frs-core:CurrentFinancialInstruments 2025-03-31 SC386204 frs-core:Non-currentFinancialInstruments 2025-03-31 SC386204 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC386204 frs-core:FurnitureFittings 2025-03-31 SC386204 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC386204 frs-core:FurnitureFittings 2024-03-31 SC386204 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC386204 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC386204 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC386204 frs-core:MotorVehicles 2025-03-31 SC386204 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC386204 frs-core:MotorVehicles 2024-03-31 SC386204 frs-core:ShareCapital 2025-03-31 SC386204 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC386204 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC386204 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC386204 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC386204 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC386204 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC386204 frs-bus:Director1 2024-04-01 2025-03-31 SC386204 frs-bus:Director1 2024-03-31 SC386204 frs-bus:Director1 2025-03-31 SC386204 frs-bus:Director2 2024-04-01 2025-03-31 SC386204 frs-bus:Director2 2024-03-31 SC386204 frs-bus:Director2 2025-03-31 SC386204 frs-countries:EnglandWales 2024-04-01 2025-03-31 SC386204 2023-03-31 SC386204 2024-03-31 SC386204 2023-04-01 2024-03-31 SC386204 frs-core:CurrentFinancialInstruments 2024-03-31 SC386204 frs-core:Non-currentFinancialInstruments 2024-03-31 SC386204 frs-core:ShareCapital 2024-03-31 SC386204 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC386204
Yoga Jo's Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Whitefield Tax Limited
Chartered Certified Accountants and Registered Auditor
Arnold House
2 New Road
Brading
Isle Of Wight
PO36 0DT
Yoga Jo's Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Yoga Jo's Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC386204

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 17,587
|  |  | - |  | 17,587
CURRENT ASSETS
Debtors | 5 | 5,067 |  | 1,693 |
Cash at bank and in hand |  | 16,541 |  | 13,340 |
|  | 21,608 |  | 15,033 |
Creditors: Amounts Falling Due Within One Year | 6 | (22,979 ) |  | (23,105 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,371 ) |  | (8,072 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,371 ) |  | 9,515
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,000 ) |  | (7,000 )
NET (LIABILITIES)/ASSETS |  |  | (2,371 ) |  | 2,515
CAPITAL AND RESERVES
Called up share capital | 8 |  | 50 |  | 50
Profit and Loss Account |  |  | (2,421 ) |  | 2,465
SHAREHOLDERS' FUNDS |  |  | (2,371) |  | 2,515

Page 1
Page 2
Yoga Jo's Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Ms Joanne Lockhart Director
20 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Yoga Jo's Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Yoga Jo's Limited is a private company, limited by shares, incorporated in England & Wales, registered number SC386204 . The registered office is 21 Thomson Drive, Glasgow, G61 3PA.
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:

Freehold | 10% straight line
Motor Vehicles | 20% straight line
Fixtures & Fittings | 10% straight line
Computer Equipment | 20% straight line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Yoga Jo's Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 April 2024 | 98,799 | 43,590 | 9,501 | 151,890
Disposals | - | (43,590 ) | - | (43,590 )
As at 31 March 2025 | 98,799 | - | 9,501 | 108,300
Depreciation
As at 1 April 2024 | 98,799 | 26,154 | 9,350 | 134,303
Provided during the period | - | - | 151 | 151
Disposals | - | (26,154 ) | - | (26,154 )
As at 31 March 2025 | 98,799 | - | 9,501 | 108,300
Net Book Value
As at 31 March 2025 | - | - | - | -
As at 1 April 2024 | - | 17,436 | 151 | 17,587

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 32
Prepayments and accrued income | 834 |  | 1,411
Other debtors | - |  | 250
Directors' loan accounts | 4,119 |  | -
Amounts owed by associated companies | 114 |  | -
| 5,067 |  | 1,693

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (11 ) |  | (13 )
Bank loans and overdrafts | 6,000 |  | 6,000
Corporation tax | 2,979 |  | 165
Other taxes and social security (Current liabilities - creditors < 1 year) | 2 |  | 492
VAT | 2,044 |  | 2,191
Other creditors | 277 |  | 277
Accruals | 11,688 |  | 13,781
Directors' loan accounts | - |  | 212
| 22,979 |  | 23,105

Page 4
Page 5
Yoga Jo's Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,000 |  | 7,000

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 50 |  | 50

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Joanne Lockhart | - | 2,059 | - | - | 2,059
Mr Craig Findlay | - | 2,060 | - | - | 2,060

The above loan is unsecured, interest free and repayable on demand.
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