IRIS Accounts Production v26.1.10.60 09327863 director 1.1.25 31.12.25 31.12.25 false true false false true false Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09327863 2024-12-31 09327863 2025-12-31 09327863 2025-01-01 2025-12-31 09327863 2023-12-31 09327863 2024-01-01 2024-12-31 09327863 2024-12-31 09327863 ns15:EnglandWales 2025-01-01 2025-12-31 09327863 ns14:PoundSterling 2025-01-01 2025-12-31 09327863 ns10:Director1 2025-01-01 2025-12-31 09327863 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09327863 ns10:SmallEntities 2025-01-01 2025-12-31 09327863 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09327863 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 09327863 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09327863 ns10:FullAccounts 2025-01-01 2025-12-31 09327863 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 09327863 ns10:RegisteredOffice 2025-01-01 2025-12-31 09327863 ns5:CurrentFinancialInstruments 2025-12-31 09327863 ns5:CurrentFinancialInstruments 2024-12-31 09327863 ns5:Non-currentFinancialInstruments 2025-12-31 09327863 ns5:Non-currentFinancialInstruments 2024-12-31 09327863 ns5:ShareCapital 2025-12-31 09327863 ns5:ShareCapital 2024-12-31 09327863 ns5:RevaluationReserve 2025-12-31 09327863 ns5:RevaluationReserve 2024-12-31 09327863 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 09327863 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 09327863 ns5:LandBuildings 2024-12-31 09327863 ns5:PlantMachinery 2024-12-31 09327863 ns5:LandBuildings 2025-01-01 2025-12-31 09327863 ns5:PlantMachinery 2025-01-01 2025-12-31 09327863 ns5:LandBuildings 2025-12-31 09327863 ns5:PlantMachinery 2025-12-31 09327863 ns5:LandBuildings 2024-12-31 09327863 ns5:PlantMachinery 2024-12-31 09327863 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 09327863 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 09327863 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 09327863 (England and Wales)

| KMP Yoga Ltd |

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| KMP Yoga Ltd (Registered number: 09327863) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| KMP Yoga Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | F Auda

| REGISTERED OFFICE: | 7 Lynwood Court

| Priestlands Place

| Lymington

| Hampshire

| SO41 9GA

| REGISTERED NUMBER: | 09327863 (England and Wales)

| KMP Yoga Ltd (Registered number: 09327863) |

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 5 | 520,411 |  | 221,191 |  |

Current assets

Debtors | 6 | 70,680 |  | 36,587 |  |

Cash at bank | 109,754 |  | 65,448 |  |

180,434 |  | 102,035 |  |

Creditors

Amounts falling due within one year | 7 | (56,365 | ) | (13,841 | ) |

Net current assets | 124,069 |  | 88,194 |  |

Total assets less current liabilities | 644,480 |  | 309,385 |  |

Creditors

Amounts falling due after more than one year | 8 | (263,553 | ) | (33,796 | ) |

Net assets | 380,927 |  | 275,589 |  |

Capital and reserves

Called up share capital | 9 | 80,000 |  | 80,000 |  |

Revaluation reserve | 150,000 |  | 150,000 |  |

Retained earnings | 150,927 |  | 45,589 |  |

Shareholders' funds | 380,927 |  | 275,589 |  |

| KMP Yoga Ltd (Registered number: 09327863) |

Balance Sheet - continued

31 December 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 June 2026 and were signed by:

F Auda - Director

| KMP Yoga Ltd (Registered number: 09327863) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | GENERAL INFORMATION

| The company is a private company limited by share capital, incorporated in England and Wales.

| The address of its registered office is:

| 7 Lynwood Court

| Priestlands Place

| Lymington

| Hampshire

| SO41 9GA

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| 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.

| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

| REVENUE RECOGNITION

| The company recognises revenue when:

| The amount of revenue can be reliably measured;

| it is probable that future economic benefits will flow to the entity;

| and specific criteria have been met for each of the company's activities.

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

| TANGIBLE FIXED ASSETS

| Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and

| installation.

| DEPRECIATION

| Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

| Asset class |  | Depreciation method and rate |  |

| Property improvements |  | Not depreciated |  |

| Plant and machinery |  | Straight line over 10 years |  |

| KMP Yoga Ltd (Registered number: 09327863) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| TAXATION

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

| DEFINED CONTRIBUTION PENSION OBLIGATION

| A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

| Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

| GOING CONCERN

| The financial statements have been prepared on a going concern basis.

| CASH AND EQUIVALENTS

| Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| TRADE DEBTORS

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| TRADE CREDITORS

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of

| business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

| SHARE CAPITAL

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

| KMP Yoga Ltd (Registered number: 09327863) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Property |  | Plant and |

| improvements |  | machinery |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 135,000 |  | 216,677 |  | 351,677 |  |

| Additions | 103,637 |  | 202,702 |  | 306,339 |  |

| At 31 December 2025 | 238,637 |  | 419,379 |  | 658,016 |  |

| DEPRECIATION

| At 1 January 2025 | 54,000 |  | 76,486 |  | 130,486 |  |

| Charge for year | - |  | 7,119 |  | 7,119 |  |

| At 31 December 2025 | 54,000 |  | 83,605 |  | 137,605 |  |

| NET BOOK VALUE

| At 31 December 2025 | 184,637 |  | 335,774 |  | 520,411 |  |

| At 31 December 2024 | 81,000 |  | 140,191 |  | 221,191 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Property |  | Plant and |

| improvements |  | machinery |  | Totals

£ | £ | £ |

| Valuation in 2020 | 81,000 |  | 69,000 |  | 150,000 |  |

| Cost | 157,637 |  | 350,379 |  | 508,016 |  |

238,637 |  | 419,379 |  | 658,016 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 14,129 |  | 23,000 |  |

| VAT | 40,193 |  | - |  |

| Prepayments | 16,358 |  | 13,587 |  |

70,680 |  | 36,587 |  |

| KMP Yoga Ltd (Registered number: 09327863) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 36,457 |  | - |  |

| Trade creditors | 1,538 |  | - |  |

| Nest pension | 196 |  | 176 |  |

| PAYE NI liability | 1,945 |  | 1,653 |  |

| VAT | - |  | 6,993 |  |

| Directors' current accounts | 14,339 |  | 3,519 |  |

| Accrued expense | 1,890 |  | 1,500 |  |

56,365 |  | 13,841 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Loans | 263,553 |  | 33,796 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 80,000 | Ordinary shares | 1 | 80,000 |  | 80,000 |  |