BIKRAM YOGA LONDON LIMITED

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 06887303

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,485		8,160

			8,485		8,160
CURRENT ASSETS
Stocks		1,500		1,500
Debtors		25,616		308,835
Cash at bank and in hand		8,865		42,639

		35,981		352,974
Creditors: Amounts Falling Due Within One Year		(210,938 )		(53,119 )

NET CURRENT ASSETS (LIABILITIES)			(174,957 )		299,855

TOTAL ASSETS LESS CURRENT LIABILITIES			(166,472 )		308,015

Creditors: Amounts Falling Due After More Than One Year			(43,137 )		(57,516 )

NET (LIABILITIES)/ASSETS			(209,609 )		250,499

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			(209,709 )		250,399

SHAREHOLDERS' FUNDS			(209,609)		250,499

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BIKRAM YOGA LONDON LIMITED

Abridged Balance Sheet (continued)

As At 31 December 2025

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

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

The director acknowledges her 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Elena Pishchulina

Director

15/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

BIKRAM YOGA LONDON LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06887303 . The registered office is 5-9 Headstone Road, Harrow, HA1 1PD.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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:

Leasehold	Straight line over lease term
Fixtures & Fittings	20% Reducing balance
Computer Equipment	25% Reducing 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

Income tax expense represents the sum of the tax currently payable.

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.

2.6. Comparative amounts

Certain comparative amounts have been restated to ensure comparability without affecting the relevant net results.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

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BIKRAM YOGA LONDON LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	196,786
Additions	2,315

As at 31 December 2025	199,101

Depreciation
As at 1 January 2025	188,626
Provided during the period	1,990

As at 31 December 2025	190,616

Net Book Value
As at 31 December 2025	8,485

As at 1 January 2025	8,160

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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