FRS102 1A Filleted


Company registration number:						14742315
Hotpod Yoga Southampton Ltd

Balance sheet
as at 31 March 2025

		31 Mar 25		31 Mar 24
	Note	£	£	£	£
Fixed assets
Intangible assets	4	13,588		15,286
Tangible assets	5	11,070		-
			24,658		15,286
Current assets
Cash at bank and in hand		1,336		11,899
			1,336		11,899
Creditors: amounts falling due within one year			(11,410)		(23,005)
Net current liabilities			(10,074)		(11,106)
Total assets less current liabilities			14,584		4,180
Creditors: Amounts falling due after more than one year			(8,057)		-
Provisions for liabilities			(2,103)		-
NET ASSETS			4,424		4,180

Capital and reserves
Called up share capital			100		100
Profit and loss account			4,324		4,080
TOTAL EQUITY			4,424		4,180


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.

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

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

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	Company registration number:		14742315
	Hotpod Yoga Southampton Ltd

	Balance sheet - continued
	as at 31 March 2025

	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 Profit and loss account has not been delivered to the Registrar.

	Signed by:

	Mrs S Slade, Director
	12 November 2025

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Hotpod Yoga Southampton Ltd

Notes to the financial statements
for the year ended 31 March 2025


1	Company information

	Hotpod Yoga Southampton Ltd is a private company registered in England and Wales. Its registered number is 14742315. The company is limited by shares. Its registered office is Unit 47 Marlands Shopping Centre, Civic Centre Road, Southampton, SO14 7SJ.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

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

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.

	Goodwill	-	10% straight line

	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Plant and machinery etc.:
	Motor vehicles	-	20% straight line

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Hotpod Yoga Southampton Ltd

Notes to the financial statements - continued
for the year ended 31 March 2025

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 balance sheet date.

	Deferred taxation
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3	Average number of employees

	During the year the average number of employees was 1 (2024 - 1).

4	Intangible assets

		Goodwill
		£
	Cost
	At 1 April 2024	16,984
	At 31 March 2025	16,984

	Amortisation
	At 1 April 2024	1,698
	Charge for year	1,698
	At 31 March 2025	3,396

	Net book value
	At 31 March 2025	13,588

	At 31 March 2024	15,286


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Hotpod Yoga Southampton Ltd

Notes to the financial statements - continued
for the year ended 31 March 2025

5	Tangible fixed assets

			Plant and machinery etc.
			£
	Cost
	Additions		13,838
	At 31 March 2025		13,838

	Depreciation
	Charge for year		2,768
	At 31 March 2025		2,768

	Net book value
	At 31 March 2025		11,070

	At 31 March 2024		-


6	Advances, credit and guarantees granted to the director

	The following advances and credits to a director subsisted during the periods ended 31 March 2025 and 31 March 2024.
		31 Mar 25	31 Mar 24
		£	£

	Balance outstanding at start of year	(12,925)	-
	Amounts advanced	32,658	-
	Amounts repaid	(23,100)	(12,925)
	Balance outstanding at end of year	(3,367)	(12,925)


7	Share capital

	The issued share capital of the company is as follows: 100 ordinary shares at the nominal value of £1 All shares are fully paid. Each ordinary share carries one vote and is entitled to dividends.

8	Creditors: Amounts falling due within one year:

	Corporation tax: £1,167 (2024: £4,697) Other taxation and social security: £4,385 (2024: £5,383) Hire purchase: £3,014 (2024: £nil) Other creditors: £1,367 (2024: £12,925)

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	Company registration number:	14742315

	Unaudited financial statements
	for the year ended 31 March 2025
	for
	Hotpod Yoga Southampton Ltd


	Pages for filing with the Registrar