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Registered number: 08862316
Hot Yoga Brixton Limited
Unaudited ABRIDGED Financial Statements
For the Period 1 March 2024 to 31 March 2025
Hot Yoga Brixton Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Hot Yoga Brixton Limited
Abridged Balance Sheet
As At 31 March 2025
Abridged Balance Sheet
Registered number: 08862316

| 31 March 2025 | 29 February 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 53,748 |  | 53,634
|  |  | 53,748 |  | 53,634
CURRENT ASSETS
Debtors |  | 298,857 |  | 213,231 |
Cash at bank and in hand |  | 1,016 |  | 822 |
|  | 299,873 |  | 214,053 |
Creditors: Amounts Falling Due Within One Year |  | (236,407 ) |  | (159,992 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 63,466 |  | 54,061
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 117,214 |  | 107,695
Creditors: Amounts Falling Due After More Than One Year |  |  | (82,616 ) |  | (96,350 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,735 ) |  | (10,190 )
NET ASSETS |  |  | 22,863 |  | 1,155
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | 22,763 |  | 1,055
SHAREHOLDERS' FUNDS |  |  | 22,863 |  | 1,155

Page 1
Page 2
Hot Yoga Brixton Limited
Abridged Balance Sheet (continued)
As At 31 March 2025
For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs Elena Pishchulina Director
27/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Hot Yoga Brixton Limited
Notes to the Abridged Financial Statements
For the Period 1 March 2024 to 31 March 2025
Notes to the Abridged Financial Statements
1. General Information
Hot Yoga Brixton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08862316 . The registered office is 5-9 Headstone Road, Harrow, HA1 1PD.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare
consolidated accounts, on the basis that the group of which this is the parent, qualifies as a small group. The financial
statements present information about the company as an individual entity and not about its group.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the business activities for the company continue as normal. The company meets its day to day working capital requirements through continued support from the company's director. The financial statements are prepared on the going concern basis as support from the company's director to provide financial support to the company in order that it can continue to trade and meet its liabilities as they fall due. This support will continue for a period of at least 12 months from the date of approval of these financial statements. The financial statements do not include any adjustments that would result from a withdrawal of the facility by the company's director.
2.3. 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.
2.4. 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:

Plant & Machinery | 10% per annum on reducing balance

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
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Hot Yoga Brixton Limited
Notes to the Abridged Financial Statements (continued)
For the Period 1 March 2024 to 31 March 2025
2.6. 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 period, 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5 (2024: 10)
5 10
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 March 2024 | 337,000
Additions | 1,116
As at 31 March 2025 | 338,116
Depreciation
As at 1 March 2024 | 283,366
Provided during the period | 1,002
As at 31 March 2025 | 284,368
Net Book Value
As at 31 March 2025 | 53,748
As at 1 March 2024 | 53,634

5. Share Capital

| 31 March 2025 |  | 29 February 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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