Yogi News & Off Licence Limited

Yogi News & Off Licence Limited
Contents Page
For the year ended 31 July 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Yogi News & Off Licence Limited Accountants' Report For the year ended 31 July 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Sai No8 Ltd 31 July 2026 .................................................... Sai No8 Ltd 5 Lower Broadacre Stalybridge Manchester SK15 2UE 08 September 2026 1

Yogi News & Off Licence Limited
Accountants' Report
For the year ended 31 July 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Sai No8 Ltd
31 July 2026

....................................................

Sai No8 Ltd
5 Lower Broadacre
Stalybridge
Manchester
SK15 2UE
08 September 2026

1

Yogi News & Off Licence Limited
Statement of Financial Position
As at 31 July 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	14,950	16,100
Tangible fixed assets	4	9,004	10,828
		23,954	26,928
Current assets
Stocks		44,566	47,655
Debtors		20,000	20,000
Cash at bank and in hand		296,489	231,979
		361,055	299,634
Creditors: amount falling due within one year		(213,950)	(177,716)
Net current assets		147,105	121,918

Total assets less current liabilities		171,059	148,846
Net assets		171,059	148,846

Capital and reserves
Called up share capital		100	100
Profit and loss account		170,959	148,746
Shareholders' funds		171,059	148,846

For the year ended 31 July 2026 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 year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 08 September 2026 and were signed by:

-------------------------------
Yogesh Patel
Director

2

Yogi News & Off Licence Limited
Notes to the Abridged Financial Statements
For the year ended 31 July 2026

General Information

Yogi News & Off Licence Limited is a private company, limited by shares, registered in , registration number 12270923, registration address 129/131 Long Lane, Chadderton, OL9 8AY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20 Reducing Balance
Fixtures and Fittings	15 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 1).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 August 2025	23,000	23,000
Additions	-	-
Disposals	-	-
At 31 July 2026	23,000	23,000
Amortisation
At 01 August 2025	6,900	6,900
Charge for year	1,150	1,150
On disposals	-	-
At 31 July 2026	8,050	8,050
Net book values
At 31 July 2026	14,950	14,950
At 31 July 2025	16,100	16,100

4.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 August 2025	5,000	42,780	47,780
Additions	-	-	-
Disposals	-	-	-
At 31 July 2026	5,000	42,780	47,780
Depreciation
At 01 August 2025	1,000	35,952	36,952
Charge for year	800	1,024	1,824
On disposals	-	-	-
At 31 July 2026	1,800	36,976	38,776
Net book values
Closing balance as at 31 July 2026	3,200	5,804	9,004
Opening balance as at 01 August 2025	4,000	6,828	10,828

3

Registered Number: 12270923

YOGI NEWS & OFF LICENCE LIMITED

Abridged Accounts

Period of accounts Start date: 01 August 2025 End date: 31 July 2026