Company Registration No. 07615357 (England and Wales)
Lumi Power Yoga Ltd
Unaudited accounts
for the year ended 30 April 2025
Lumi Power Yoga Ltd
Unaudited accounts
Contents
Lumi Power Yoga Ltd
Company Information
for the year ended 30 April 2025
Directors
Ari Iso-Rautio
Jenny Iso-Rautio
Company Number
07615357 (England and Wales)
Registered Office
121 King Street
London
W6 9JG
Accountants
Gains Accountants
Queen Elizabeth Olympic Park
Plexal, 14 East Bay Lane
London
E20 3BS
Lumi Power Yoga Ltd
Statement of financial position
as at 30 April 2025
Tangible assets
20,607
27,812
Cash at bank and in hand
34,364
50,485
Creditors: amounts falling due within one year
(132,202)
(102,770)
Net current liabilities
(62,661)
(20,019)
Total assets less current liabilities
(42,054)
7,793
Creditors: amounts falling due after more than one year
(5,333)
(21,334)
Provisions for liabilities
Deferred tax
(3,915)
(5,284)
Net liabilities
(51,302)
(18,825)
Called up share capital
100
100
Profit and loss account
(51,402)
(18,925)
Shareholders' funds
(51,302)
(18,825)
For the year ending 30 April 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 January 2026 and were signed on its behalf by
Ari Iso-Rautio
Director
Company Registration No. 07615357
Lumi Power Yoga Ltd
Notes to the Accounts
for the year ended 30 April 2025
Lumi Power Yoga Ltd is a private company, limited by shares, registered in England and Wales, registration number 07615357. The registered office is 121 King Street, London, W6 9JG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% (Straight line basis)
Plant & machinery
25% (Straight line basis)
Fixtures & fittings
25% (Straight line basis)
Computer equipment
25% (Straight line basis)
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Lumi Power Yoga Ltd
Notes to the Accounts
for the year ended 30 April 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 May 2024
239,524
1,048
17,377
24,551
282,500
At 30 April 2025
239,524
1,048
17,377
24,551
282,500
At 1 May 2024
213,299
865
16,843
23,681
254,688
Charge for the year
5,947
96
535
627
7,205
At 30 April 2025
219,246
961
17,378
24,308
261,893
At 30 April 2025
20,278
87
(1)
243
20,607
At 30 April 2024
26,225
183
534
870
27,812
Amounts falling due within one year
Accrued income and prepayments
14,199
11,288
Other debtors
19,506
20,424
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
15,999
15,999
Trade creditors
73,525
52,674
Amounts owed to group undertakings and other participating interests
5,000
-
Taxes and social security
(206)
(206)
Loans from directors
(66)
(6,266)
Deferred income
25,120
25,997
7
Creditors: amounts falling due after more than one year
2025
2024
Lumi Power Yoga Ltd
Notes to the Accounts
for the year ended 30 April 2025
8
Deferred taxation
2025
2024
Accelerated capital allowances
3,915
5,284
Provision at start of year
5,284
6,923
Credited to the profit and loss account
(1,369)
(1,639)
Provision at end of year
3,915
5,284
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
At the year-end, £66 is owed by Ari Iso-Rautio to the company (2024: £6,266). This balance is repaid within nine months after the year-end.
11
Transactions with related parties
At the year end, the amount owed by Lumi Power Yoga Ltd to Lumi Life Limited is £5,000, companies under a common control.
12
Average number of employees
During the year the average number of employees was 0 (2024: 1).