REGISTERED NUMBER: 09327863 (England and Wales)

KMP Yoga Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

F Auda

REGISTERED OFFICE:

7 Lynwood Court

Priestlands Place

Lymington

Hampshire

SO41 9GA

REGISTERED NUMBER:

09327863 (England and Wales)

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

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

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

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 ) .

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

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