YOGHIM ENTERPRISES LTD - Accounts to registrar (filleted)

REGISTERED NUMBER: 01734529 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

YOGHIM ENTERPRISES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S T Kotecha

Mr Yogesh T Kotecha

Mr Rupin T Kotecha

Mr Himanshu T Kotecha

SECRETARY:

Mr Yogesh T Kotecha

REGISTERED OFFICE:

4 Moneyhill Parade

Uxbridge Road

Rickmansworth

Hertfordshire

WD3 7BQ

REGISTERED NUMBER:

01734529 (England and Wales)

BANKERS:

Barclays Bank Plc

FIXED ASSETS

Intangible assets

4

1

Tangible assets

5

23,307

8,599

Investment property

6

185,000

208,308

193,600

CURRENT ASSETS

Stocks

128,487

106,430

Debtors

7

75,032

148,098

Cash at bank and in hand

240,944

119,698

444,463

374,226

CREDITORS

Amounts falling due within one year

8

255,602

235,599

NET CURRENT ASSETS

188,861

138,627

TOTAL ASSETS LESS CURRENT
LIABILITIES

397,169

332,227

CREDITORS

Amounts falling due after more than one year

9

-

(10,000

)

PROVISIONS FOR LIABILITIES

(10,500

)

(10,500

)

NET ASSETS

386,669

311,727

CAPITAL AND RESERVES

Called up share capital

10

29

Fair value reserve

44,924

Retained earnings

341,716

266,774

SHAREHOLDERS' FUNDS

386,669

311,727

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th May 2026 and were signed on its behalf by:

Mr Himanshu T Kotecha - Director

Mr Yogesh T Kotecha - Director

Mr Rupin T Kotecha - Director

1.	STATUTORY INFORMATION

YOGHIM ENTERPRISES LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention as modified by the revaluation of certain assets.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1998, is being amortised evenly over its estimated useful life of fifteen years.

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.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

and 30th September 2025

165,872

AMORTISATION

At 1st October 2024

and 30th September 2025

165,871

NET BOOK VALUE

At 30th September 2025

1

At 30th September 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1st October 2024

1

257,496

257,497

Additions

-

22,477

At 30th September 2025

1

279,973

279,974

DEPRECIATION

At 1st October 2024

-

248,898

Charge for year

-

7,769

At 30th September 2025

-

256,667

NET BOOK VALUE

At 30th September 2025

1

23,306

23,307

At 30th September 2024

1

8,598

8,599

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st October 2024

and 30th September 2025

185,000

NET BOOK VALUE

At 30th September 2025

185,000

At 30th September 2024

185,000

The investment property was valued on an open market basis at £185,000 on 30th September 2025 by the directors.

Fair value at 30th September 2025 is represented by:

£

Valuation in 2022

55,424

Cost

129,576

185,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

28,641

42,423

Other debtors

46,391

105,675

75,032

148,098

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

10,000

Trade creditors

192,982

182,172

Taxation and social security

36,820

29,027

Other creditors

15,800

14,400

255,602

235,599

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

-

10,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

29

Ordinary shares

£ 1

29

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th September 2025 and 30th September 2024:

2025

2024

£

Mr Yogesh T Kotecha

Balance outstanding at start of year

9,114

1,000

Amounts advanced

-

26,420

Amounts repaid

(9,000

)

(18,306

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

114

9,114

Mrs S T Kotecha

Balance outstanding at start of year

9,000

-

Amounts advanced

52,500

9,000

Amounts repaid

(61,900

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(400

)

9,000

Mr Rupin T Kotecha

Balance outstanding at start of year

9,274

-

Amounts advanced

-

9,274

Amounts repaid

(9,000

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

274

9,274

Mr Himanshu T Kotecha

Balance outstanding at start of year

9,194

-

Amounts advanced

-

9,194

Amounts repaid

(9,000

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

194

9,194

12.	RELATED PARTY DISCLOSURES

a) The company paid nominal rent of £24,000 (2024: £ 24,000) to Mr H.T & Mr Y.T.Kotecha for premises occupied by the company.

13.	ULTIMATE CONTROLLING PARTY

The company was under the control of the directors during the current and previous year.