REGISTERED NUMBER: 07369386 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

YOGI BREISNER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G BREISNER

MRS H BREISNER

SECRETARY:

MRS H BREISNER

REGISTERED OFFICE:

6 ICKFORD ROAD

TIDDINGTON

THAME

OXFORDSHIRE

OX9 2LR

REGISTERED NUMBER:

07369386 (England and Wales)

ACCOUNTANT:

COLIN HESSEY

MAAT

UNIT 4, VIEWS FARM BARNS

WINDMILL HILL

GREAT MILTON

THAME

OXFORDSHIRE

OX44 7NW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

362

482

362

482

CURRENT ASSETS

Stocks

13,143

13,143

Debtors

6

14,572

7,910

Cash at bank

25,790

28,991

53,505

50,044

CREDITORS

Amounts falling due within one year

7

15,858

8,006

NET CURRENT ASSETS

37,647

42,038

TOTAL ASSETS LESS CURRENT LIABILITIES

38,009

42,520

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

38,007

42,518

SHAREHOLDERS' FUNDS

38,009

42,520

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 30th June 2026 and were signed on its behalf by:

G BREISNER - Director

1.	STATUTORY INFORMATION

YOGI BREISNER LIMITED 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.

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 2010, is being amortised evenly over its estimated useful life of two 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

-

25% on reducing balance

Stocks

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

20,000

AMORTISATION

At 1st April 2025

and 31st March 2026

20,000

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

and 31st March 2026

5,705

DEPRECIATION

At 1st April 2025

5,223

Charge for year

120

At 31st March 2026

5,343

NET BOOK VALUE

At 31st March 2026

362

At 31st March 2025

482

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

14,572

7,910

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,818

1,574

Taxation and social security

8,995

4,115

Other creditors

3,045

2,317

15,858

8,006