2022-01-012022-12-312022-12-31false01760433DAYA LIMITED2023-09-3047730iso4217:GBPxbrli:pure017604332022-01-01017604332022-12-31017604332022-01-012022-12-31017604332021-04-01017604332021-12-31017604332021-04-012021-12-3101760433bus:SmallEntities2022-01-012022-12-3101760433bus:AuditExempt-NoAccountantsReport2022-01-012022-12-3101760433bus:FullAccounts2022-01-012022-12-3101760433bus:PrivateLimitedCompanyLtd2022-01-012022-12-3101760433core:WithinOneYear2022-12-3101760433core:AfterOneYear2022-12-3101760433core:WithinOneYear2021-12-3101760433core:AfterOneYear2021-12-3101760433core:ShareCapital2022-12-3101760433core:SharePremium2022-12-3101760433core:RevaluationReserve2022-12-3101760433core:OtherReservesSubtotal2022-12-3101760433core:RetainedEarningsAccumulatedLosses2022-12-3101760433core:ShareCapital2021-12-3101760433core:SharePremium2021-12-3101760433core:RevaluationReserve2021-12-3101760433core:OtherReservesSubtotal2021-12-3101760433core:RetainedEarningsAccumulatedLosses2021-12-3101760433core:LandBuildings2022-12-3101760433core:PlantMachinery2022-12-3101760433core:Vehicles2022-12-3101760433core:FurnitureFittings2022-12-3101760433core:OfficeEquipment2022-12-3101760433core:NetGoodwill2022-12-3101760433core:IntangibleAssetsOtherThanGoodwill2022-12-3101760433core:ListedExchangeTraded2022-12-3101760433core:UnlistedNon-exchangeTraded2022-12-3101760433core:LandBuildings2021-12-3101760433core:PlantMachinery2021-12-3101760433core:Vehicles2021-12-3101760433core:FurnitureFittings2021-12-3101760433core:OfficeEquipment2021-12-3101760433core:NetGoodwill2021-12-3101760433core:IntangibleAssetsOtherThanGoodwill2021-12-3101760433core:ListedExchangeTraded2021-12-3101760433core:UnlistedNon-exchangeTraded2021-12-3101760433core:LandBuildings2022-01-012022-12-3101760433core:PlantMachinery2022-01-012022-12-3101760433core:Vehicles2022-01-012022-12-3101760433core:FurnitureFittings2022-01-012022-12-3101760433core:OfficeEquipment2022-01-012022-12-3101760433core:NetGoodwill2022-01-012022-12-3101760433core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3101760433core:ListedExchangeTraded2022-01-012022-12-3101760433core:UnlistedNon-exchangeTraded2022-01-012022-12-3101760433core:MoreThanFiveYears2022-01-012022-12-3101760433core:Non-currentFinancialInstruments2022-12-3101760433core:Non-currentFinancialInstruments2021-12-3101760433dpl:CostSales2022-01-012022-12-3101760433dpl:DistributionCosts2022-01-012022-12-3101760433dpl:AdministrativeExpenses2022-01-012022-12-3101760433core:LandBuildings2022-01-012022-12-3101760433core:PlantMachinery2022-01-012022-12-3101760433core:Vehicles2022-01-012022-12-3101760433core:FurnitureFittings2022-01-012022-12-3101760433core:OfficeEquipment2022-01-012022-12-3101760433core:NetGoodwill2022-01-012022-12-3101760433core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3101760433dpl:GroupUndertakings2022-01-012022-12-3101760433dpl:ParticipatingInterests2022-01-012022-12-3101760433dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3101760433core:ListedExchangeTraded2022-01-012022-12-3101760433dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3101760433core:UnlistedNon-exchangeTraded2022-01-012022-12-3101760433dpl:CostSales2021-04-012021-12-3101760433dpl:DistributionCosts2021-04-012021-12-3101760433dpl:AdministrativeExpenses2021-04-012021-12-3101760433core:LandBuildings2021-04-012021-12-3101760433core:PlantMachinery2021-04-012021-12-3101760433core:Vehicles2021-04-012021-12-3101760433core:FurnitureFittings2021-04-012021-12-3101760433core:OfficeEquipment2021-04-012021-12-3101760433core:NetGoodwill2021-04-012021-12-3101760433core:IntangibleAssetsOtherThanGoodwill2021-04-012021-12-3101760433dpl:GroupUndertakings2021-04-012021-12-3101760433dpl:ParticipatingInterests2021-04-012021-12-3101760433dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012021-12-3101760433core:ListedExchangeTraded2021-04-012021-12-3101760433dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012021-12-3101760433core:UnlistedNon-exchangeTraded2021-04-012021-12-3101760433core:NetGoodwill2022-12-3101760433core:IntangibleAssetsOtherThanGoodwill2022-12-3101760433core:LandBuildings2022-12-3101760433core:PlantMachinery2022-12-3101760433core:Vehicles2022-12-3101760433core:FurnitureFittings2022-12-3101760433core:OfficeEquipment2022-12-3101760433core:AfterOneYear2022-12-3101760433core:WithinOneYear2022-12-3101760433core:ListedExchangeTraded2022-12-3101760433core:UnlistedNon-exchangeTraded2022-12-3101760433core:ShareCapital2022-12-3101760433core:SharePremium2022-12-3101760433core:RevaluationReserve2022-12-3101760433core:OtherReservesSubtotal2022-12-3101760433core:RetainedEarningsAccumulatedLosses2022-12-3101760433core:NetGoodwill2021-12-3101760433core:IntangibleAssetsOtherThanGoodwill2021-12-3101760433core:LandBuildings2021-12-3101760433core:PlantMachinery2021-12-3101760433core:Vehicles2021-12-3101760433core:FurnitureFittings2021-12-3101760433core:OfficeEquipment2021-12-3101760433core:AfterOneYear2021-12-3101760433core:WithinOneYear2021-12-3101760433core:Liste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DAYA LIMITED

Registered Number
01760433
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

DAYA LIMITED
Company Information
for the year from 1 January 2022 to 31 December 2022

Directors

JAWAD, Ali
JAWAD, Husam

Registered Address

Unit G04 10 Courtenay Road
East Lane
Wembley
HA9 7ND

Registered Number

01760433 (England and Wales)
DAYA LIMITED
Balance Sheet as at
31 December 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets712,60714,832
12,60714,832
Current assets
Stocks896,82381,642
Debtors91,121,678813,253
Cash at bank and on hand94,226195,148
1,312,7271,090,043
Creditors amounts falling due within one year10(967,493)(951,554)
Net current assets (liabilities)345,234138,489
Total assets less current liabilities357,841153,321
Creditors amounts falling due after one year11(53,474)(50,000)
Net assets304,367103,321
Capital and reserves
Called up share capital100100
Profit and loss account304,267103,221
Shareholders' funds304,367103,321
The financial statements were approved and authorised for issue by the Board of Directors on 30 September 2023, and are signed on its behalf by:
JAWAD, Husam
Director
Registered Company No. 01760433
DAYA LIMITED
Notes to the Financial Statements
for the year ended 31 December 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings15
Intangible assets policy
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20222021
Average number of employees during the year99
6.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 January 2245,00045,000
At 31 December 2245,00045,000
Amortisation and impairment
At 01 January 2245,00045,000
At 31 December 2245,00045,000
Net book value
At 31 December 22--
At 31 December 21--
7.Property, plant and equipment

Fixtures & fittings

Total

££
Cost or valuation
At 01 January 2291,56691,566
At 31 December 2291,56691,566
Depreciation and impairment
At 01 January 2276,73476,734
Charge for year2,2252,225
At 31 December 2278,95978,959
Net book value
At 31 December 2212,60712,607
At 31 December 2114,83214,832
8.Stocks

2022

2021

££
Other stocks96,82381,642
Total96,82381,642
9.Debtors

2022

2021

££
Trade debtors / trade receivables348,009444,636
Other debtors769,617364,862
Prepayments and accrued income4,0523,755
Total1,121,678813,253
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
10.Creditors within one year

2022

2021

££
Trade creditors / trade payables202,258189,227
Amounts owed to related parties536,137569,036
Taxation and social security113,49898,557
Other creditors114,40493,451
Accrued liabilities and deferred income1,1961,283
Total967,493951,554
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
11.Creditors after one year

2022

2021

££
Bank borrowings and overdrafts53,47450,000
Total53,47450,000