Mongolian Yurts Direct Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06532799

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		359,170		335,820

			359,170		335,820
CURRENT ASSETS
Stocks	5	77,358		51,167
Debtors	6	(33,235 )		(1,749 )
Investments	7	-		1,000
Cash at bank and in hand		-		39,128

		44,123		89,546
Creditors: Amounts Falling Due Within One Year	8	(120,269 )		(145,528 )

NET CURRENT ASSETS (LIABILITIES)			(76,146 )		(55,982 )

TOTAL ASSETS LESS CURRENT LIABILITIES			283,024		279,838

Creditors: Amounts Falling Due After More Than One Year	9		(226,938 )		(260,001 )

NET ASSETS			56,086		19,837

CAPITAL AND RESERVES
Called up share capital	10		101		101
Profit and Loss Account			55,985		19,736

SHAREHOLDERS' FUNDS			56,086		19,837

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Mongolian Yurts Direct Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

On behalf of the board

Mr Jon Scarlett

Director

15th July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Mongolian Yurts Direct Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06532799 . The registered office is Unit 39 Neville Road, Croydon, Surrey, CR0 2DS.

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.

2.2. 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.

2.3. 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:

Freehold	No depreciation
Plant & Machinery	25% Reduicng balance
Motor Vehicles	25% Reduicng balance
Computer Equipment	25% Reduicng balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

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.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Mongolian Yurts Direct Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2025	335,000	523	429	335,952
Additions	-	1,630	29,635	31,265

As at 31 March 2026	335,000	2,153	30,064	367,217

Depreciation
As at 1 April 2025	-	132	-	132
Provided during the period	-	-	7,409	7,409
Disposals	-	506	-	506

As at 31 March 2026	-	638	7,409	8,047

Net Book Value
As at 31 March 2026	335,000	1,515	22,655	359,170

As at 1 April 2025	335,000	391	429	335,820

5. Stocks

	2026	2025
	£	£
Stock	77,358	51,167

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	(21,945)	-
Due after more than one year
Trade debtors	(11,290 )	(1,749 )

	(33,235 )	(1,749 )

7. Current Asset Investments

	2026	2025
	£	£
Short term deposits	-	1,000

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Mongolian Yurts Direct Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	(1 )
Bank loans and overdrafts	1,248	-
Amounts owed to participating interests	115,674	136,689
Other creditors	-	879
Taxation and social security	3,347	7,961

	120,269	145,528

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Trade creditors	196,778	253,239
Bank loans	18,180	-
Taxation and social security	11,980	6,762

	226,938	260,001

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	101	101

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