Registration number:
Aram Yoga Limited
for the Period from 1 October 2024 to 31 March 2026
Registration number:
Aram Yoga Limited
for the Period from 1 October 2024 to 31 March 2026
Aram Yoga Limited
Contents
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Company Information |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Aram Yoga Limited
Company Information
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Director |
Mr Aram Martirossian |
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Registered office |
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Accountants |
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Aram Yoga Limited
(Registration number: 12860587)
Balance Sheet as at 31 March 2026
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Note |
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Fixed Assets |
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Tangible Assets |
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Current assets |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current assets/(liabilities) |
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Net assets/(liabilities) |
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Capital and Reserves |
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Called up share capital |
100 |
100 |
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Retained Earnings |
1,803 |
(160) |
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Shareholders' funds/(deficit) |
1,903 |
(60) |
For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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Aram Yoga Limited
Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 March 2026
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
England
These financial statements were authorised for issue by the
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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. The director is confident that with his continued support, the company can remain in operational existence for the foreseeable future.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Aram Yoga Limited
Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 March 2026
Tangible Assets
Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Office equipment |
Reducing balance 25% |
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
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.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
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.
Aram Yoga Limited
Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 March 2026
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
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Staff numbers |
The average number of persons employed by the company (including the director) during the period, analysed by category was as follows:
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1 October 2024 to 31 March 2026 |
Year ended 30 September 2024 |
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Administration and support |
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Aram Yoga Limited
Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 31 March 2026
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Tangible Assets |
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Cost or valuation |
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At 1 October 2024 |
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At 31 March 2026 |
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Depreciation |
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At 1 October 2024 |
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Charge for the period |
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At 31 March 2026 |
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Carrying amount |
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At 31 March 2026 |
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At 30 September 2024 |
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Creditors |
Creditors: amounts falling due within one year
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Note |
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Due within one year |
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Loans and borrowings |
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Taxation and social security |
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Accruals and deferred income |
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Loans and borrowings |
Current loans and borrowings
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Other borrowings |
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