2022-02-26 2023-02-25 08388337 AANYA CONSULTING LTD false 08388337 2022-02-26 2023-02-25 08388337 uk-bus:Director1 2022-02-26 2023-02-25 08388337 uk-bus:AuditExempt-NoAccountantsReport 2022-02-26 2023-02-25 08388337 uk-bus:SmallEntities 2022-02-26 2023-02-25 08388337 uk-bus:FullAccounts 2022-02-26 2023-02-25 08388337 uk-bus:PrivateLimitedCompanyLtd 2022-02-26 2023-02-25 08388337 2022-02-26 08388337 2023-02-25 08388337 2022-02-25 xbrli:pure iso4217:GBP 08388337 2021-02-26 2022-02-25
Company Registration Number : 08388337 (England and Wales)
08388337
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2023-02-25
false
AANYA CONSULTING LTD
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2022-02-26
AANYA CONSULTING LTD
Unaudited filleted financial statements
For the year ended 25 February 2023
AANYA CONSULTING LTD
Contents
For the year ended 25 February 2023

CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


AANYA CONSULTING LTD
Company Information
For the year ended 25 February 2023

Company registration number 08388337 (England and Wales)
Director Divya Modi SARDA
Registered office address 3 Carlyle Close
London
England
N2 0QU
UK
Accountant -
-
-
-
-
AANYA CONSULTING LTD
Statement of Financial Position
For the year ended 25 February 2023

2023 2022
Notes £ £
Current liabilities
Creditors: Amounts falling due within one year (46,616) (46,616)
(46,616) (46,616)
Net current (liabilities)/assets (46,616) (46,616)
Total assets less current liabilities (46,616) (46,616)
Net (liabilities)/assets (46,616) (46,616)
Capital and reserves
Called up share capital 100 100
Retained earnings (46,716) (46,716)
Shareholder's funds (46,616) (46,616)
For the year ended 25 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibility 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 in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 25 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 05 October 2023
.............................
Divya Modi SARDA (Director)
Company registration number: 08388337
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2023-02-25 25 February 2023
2023 2022
£ £
Creditors: amounts falling due within one year (46,616) (46,616)
Net current assets (liabilities) (46,616) (46,616)
Total assets less current liabilities (46,616) (46,616)
Net Assets (liabilities) (46,616) (46,616)
Capital and Reserves (46,616) (46,616)
For the year ending 2/25/2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. For the year ending 25-02-2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 05 October 2023 2023-07-20 and signed on behalf of the board,
.............................
Divya Modi SARDA
Director
Company registration number: 08388337
AANYA CONSULTING LTD
Notes to the Financial Statements
For the year ended 25 February 2023

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 3 Carlyle Close, London, England, N2 0QU.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financiaI statements.
Financial instruments
The company has elected to apply the provisions of Section 11 ’Basic Financial Instruments and Section 12 ’Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basic or to realise the asset and settle the liability simultaneously.

Basic financial assets :

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities :

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities :

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or Iess. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Equity Instrument
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are
received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

(4) Employees
During the year, the average number of employees including director was 1 (2022 : 1)

(5) Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement.

Current tax :

The tax currently' payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never Taxable or deductible. The company’s liability for current tax is calculated using fax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax :

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced lo the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company In as a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

(6) Related party transactions
During the year the company entered into the following transactions with related parties :

At the year end the company owed GBP 13,096 to (2022 - GBP 13,096) to Aanya Property Development Limited, a company under common control, in respect of an interest free loan which is repayable on demand.