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Registration number: 16122820

Black Lotus Yoga Ltd
Unaudited Filleted Financial Statements
for the Period from 9 December 2024 to 31 December 2025

Black Lotus Yoga Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 3

Black Lotus Yoga Ltd

(Registration number: 16122820)
Balance Sheet as at 31 December 2025

| Note | 2025 £
Creditors: Amounts falling due within one year | 3 | (200)
Capital and reserves |  |
Called up share capital | 5 | 100
Retained earnings |  | (300)
Shareholders' deficit |  | (200)

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 August 2026

......................................... Mrs Sally Talal Director

Black Lotus Yoga Ltd

Notes to the Unaudited Financial Statements for the Period from 9 December 2024 to 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
3rd Floor 166 College Road
Harrow
Middlesex
HA1 1BH
United Kingdom

These financial statements were authorised for issue by the director on 26 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

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

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.

Black Lotus Yoga Ltd

Notes to the Unaudited Financial Statements for the Period from 9 December 2024 to 31 December 2025

3 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Other creditors | 200

4 | Related party transactions

During the year the company made the following related party transactions:
Directors
At the balance sheet date, the amount due to the Directors was £200. The loan is interest free, unsecured and repayable on demand

5 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary of £1 each | 50 | 50
Ordinary A of £1 each | 50 | 50
| 100 | 100