Yoga Republic Ltd iXBRL

Yoga Republic Ltd

Unaudited Financial Statements

for the financial year ended 30 September 2025

Yoga Republic Ltd

DIRECTOR AND OTHER INFORMATION


Director	Mr Martin Ellerby


Company Registration Number	13645653


Registered Office and Business Address	Apartment 2.2 Design House
	108 High Street
	Manchester
	Cheshire
	M4 1HT
	United Kingdom


Accountants	Goodwin Russell
	Ronksley Hall Farm
	Onksley Lane
	Sheffield
	South Yorkshire
	S6 6GH
	GB

Yoga Republic Ltd

Company Registration Number: 13645653

BALANCE SHEET

as at 30 September 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

5,165

6,497

─────────

Current Assets

Debtors

(5,646)

(3,237)

Cash and cash equivalents

12,591

17,041

─────────

6,945

13,804

─────────

Creditors: amounts falling due within one year

(5,686)

─────────

Net Current Assets

6,945

8,118

─────────

Total Assets less Current Liabilities

12,110

14,615

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Capital and Reserves

Called up share capital

Retained earnings

12,109

14,614

─────────

Equity attributable to owners of the company

12,110

14,615

═════════

The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 17 April 2026



________________________________
Mr Martin Ellerby
Director

Yoga Republic Ltd

STATEMENT OF CHANGES IN EQUITY

as at 30 September 2025

	Called up	Retained	Total
	share	earnings
	capital
	£	£	£

At 1 October 2023	-	7,452	7,452
	─────────	─────────	─────────
Profit for the financial year	-	13,162	13,162
	─────────	─────────	─────────
Payment of dividends	-	(6,000)	(6,000)
	─────────	─────────	─────────
At 30 September 2024	1	14,614	14,615
	─────────	─────────	─────────
Loss for the financial year	-	(1,505)	(1,505)
	─────────	─────────	─────────
Payment of dividends	-	(1,000)	(1,000)
	─────────	─────────	─────────
At 30 September 2025	1	12,109	12,110
	═════════	═════════	═════════

Yoga Republic Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

General Information

Yoga Republic Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 13645653. The registered office of the company is Apartment 2.2 Design House, 108 High Street, Manchester, Cheshire, M4 1HT, United Kingdom which is also the principal place of business of the company. Yoga studio The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

18% Reducing balance

Fixtures, fittings and equipment

18% Reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).

2025

2024

Number

Number

Employees

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4.	Tangible assets
		Plant and	Fixtures,	Total
		machinery	fittings and
			equipment
		£	£	£
	Cost
	At 1 October 2024	4,109	4,449	8,558
	Additions	-	709	709
	Disposals	-	(1,402)	(1,402)
		─────────	─────────	─────────
	At 30 September 2025	4,109	3,756	7,865
		─────────	─────────	─────────
	Depreciation
	At 1 October 2024	1,375	686	2,061
	Charge for the financial year	492	400	892
	On disposals	-	(163)	(163)
	Transfers	-	(90)	(90)
		─────────	─────────	─────────
	At 30 September 2025	1,867	833	2,700
		─────────	─────────	─────────
	Net book value
	At 30 September 2025	2,242	2,923	5,165
		═════════	═════════	═════════
	At 30 September 2024	2,734	3,763	6,497
		═════════	═════════	═════════


5.	Debtors	2025	2024
		£	£

	Director's current account	(5,646)	(3,237)
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Taxation (Note 7)	-	4,836
	Accruals	-	850
		─────────	─────────
		-	5,686
		═════════	═════════


7.	Taxation	2025	2024
		£	£

	Creditors:
	Corporation tax	-	4,836
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 30 September 2025.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.