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Company registration number:
SC547748
The Yoga Tree Stirling Ltd
Company limited by guarantee
Unaudited Filleted Financial Statements for the period ended
31 January 2026
The Yoga Tree Stirling Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of The Yoga Tree Stirling Ltd
Period ended
31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
The Yoga Tree Stirling Ltd
for the period ended
31 January 2026
which comprise the income statement, statement of total comprehensive income, statement of financial position, statement of changes in equity and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/​accountspreparationguidance.
This report is made solely to the Board of Directors of
The Yoga Tree Stirling Ltd
, as a body, in accordance with the terms of our engagement letter dated 22 March 2017. Our work has been undertaken solely to prepare for your approval the
financial statements
of
The Yoga Tree Stirling Ltd
and state those matters that we have agreed to state to the Board of Directors of
The Yoga Tree Stirling Ltd
, as a body, in this report in accordance with the requirements of the ICAS as detailed at http://www.icas.com/​accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
The Yoga Tree Stirling Ltd
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
The Yoga Tree Stirling Ltd
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
The Yoga Tree Stirling Ltd
. You consider that
The Yoga Tree Stirling Ltd
is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the financial statements of The Yoga Tree Stirling Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Smartworks Chartered Accountants
9 Green Wood
KINROSS
KY13 8FG
United Kingdom
Date:
19 March 2026
The Yoga Tree Stirling Ltd
Statement of Financial Position
31 January 2026

|  | 31 Jan 2026 | 31 Oct 2024
--- | --- | --- | ---
| Note | £ | £
Current assets |  |  |  |  |
Cash at bank and in hand |  | - |  | 2,450 |
Creditors: amounts falling due within one year | 7 | - |  | (29,562 | )
Net current liabilities |  | - |  | (27,112 | )
Total assets less current liabilities |  | - |  | (27,112 | )
Creditors: amounts falling due after more than one year | 8 | - |  | (3,790 | )
Net liabilities |  | - |  | (30,902 | )
Capital and reserves |  |  |  |  |
Profit and loss account |  | - |  | (30,902 | )
Members deficit |  | - |  | (30,902 | )

For the period ending
31 January 2026
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
19 March 2026
, and are signed on behalf of the board by:

L Martin
Director

Company registration number:
SC547748
The Yoga Tree Stirling Ltd
Notes to the Financial Statements
Period ended
31 January 2026

## 1 General information

The company is a private company limited by guarantee and is registered in Scotland. The address of the registered office is
4 King Street
,
First Floor
,
Stirling
,
FK8 1AY
, Scotland.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Going concern

The Company ceased trading on 5th December 2025 and will be dissolved in due course.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures and fittings | 25% straight line
Office equipment | 25% straight line

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the entity will comply with the conditions attaching to them and the grants will be received.
Government grants are recognised using the accrual model and the performance model.
Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.
Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Limited by guarantee

The Company is limited by guarantee and therefore has no share capital. The liability of the members upon winding up of the company is limited to £1 per each member.

## 5 Average number of employees

The average number of persons employed by the company during the period was
1
(2024:
1.00
).

## 6 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 November 2024 | 977 |
Disposals | (977 | )
At 31 January 2026 | - |
Depreciation |  |
At 1 November 2024 | 977 |
Disposals | (977 | )
At 31 January 2026 | - |
Carrying amount |  |
At 31 January 2026 | - |
At 31 October 2024 | - |

## 7 Creditors: amounts falling due within one year

| 31 Jan 2026 | 31 Oct 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | - |  | 1,000 |
Other creditors | - |  | 28,562 |
| - |  | 29,562 |

## 8 Creditors: amounts falling due after more than one year

| 31 Jan 2026 | 31 Oct 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | - |  | 583 |
Other creditors | - |  | 3,207 |
| - |  | 3,790 |

## 9 Directors' advances, credit and guarantees

At the year end, there was a nil balance owed by the Company to the director Lesley-Anne Martin (2024: £27,049 owed by the Company).