REGISTERED NUMBER: 08147809 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

PERFORMANCE YOGA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E M Ahlberg

Mrs P J Ahlberg

REGISTERED OFFICE:

147 All Saints Road

Newmarket

Suffolk

CB8 8HH

REGISTERED NUMBER:

08147809 (England and Wales)

ACCOUNTANTS:

NKT Accountants

11 Kings Court

Willie Snaith Road

Newmarket

Suffolk

CB8 7SG

FIXED ASSETS

Tangible assets

4

3,200

4,040

CURRENT ASSETS

Debtors

5

5,681

7,772

Cash at bank and in hand

6,135

1,417

11,816

9,189

CREDITORS

Amounts falling due within one year

6

17,632

20,076

NET CURRENT LIABILITIES

(5,816

)

(10,887

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,616

)

(6,847

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(2,716

)

(6,947

)

SHAREHOLDERS' FUNDS

(2,616

)

(6,847

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 31st August 2026 and were signed on its behalf by:

E M Ahlberg - Director

1.	STATUTORY INFORMATION

Performance Yoga Ltd 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

Although the company was insolvent at the balance sheet date, the accounts have been prepared on the going concern basis. The company is dependent upon the continued support of the directors.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

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

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1st January 2025

and 31st December 2025

39,781

36,685

7,252

2,928

86,646

DEPRECIATION

At 1st January 2025

39,571

33,595

6,512

2,928

82,606

Charge for year

160

540

140

-

840

At 31st December 2025

39,731

34,135

6,652

2,928

83,446

NET BOOK VALUE

At 31st December 2025

50

2,550

600

-

3,200

At 31st December 2024

210

3,090

740

-

4,040

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

(30

)

2,620

Other debtors

5,711

5,152

5,681

7,772

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts

13,077

14,761

Trade creditors

948

816

Taxation and social security

1,189

512

Other creditors

2,418

3,987

17,632

20,076

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

31/12/25

31/12/24

£

£

E M Ahlberg

Balance outstanding at start of year

(1,714

)

(1,714

)

Amounts advanced

2,500

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

786

(1,714

)

8.	ULTIMATE CONTROLLING PARTY

In the opinion of the directors there is no controlling party.