IRIS Accounts Production v23.2.0.158 10886409 director 1.1.22 31.12.22 31.12.22 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh108864092021-12-31108864092022-12-31108864092022-01-012022-12-31108864092020-12-31108864092021-01-012021-12-31108864092021-12-3110886409ns10:Originalns15:EnglandWales2022-01-012022-12-3110886409ns10:Originalns14:Euro2022-01-012022-12-3110886409ns10:Originalns10:Director12022-01-012022-12-3110886409ns10:Original2022-01-012022-12-3110886409ns10:Original2022-12-3110886409ns10:Originalns10:PrivateLimitedCompanyLtd2022-01-012022-12-3110886409ns10:Originalns10:SmallEntities2022-01-012022-12-3110886409ns10:Originalns10:AuditExempt-NoAccountantsReport2022-01-012022-12-3110886409ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-01-012022-12-3110886409ns10:SmallCompaniesRegimeForAccountsns10:Original2022-01-012022-12-3110886409ns10:Originalns10:FullAccounts2022-01-012022-12-3110886409ns10:Original2021-12-3110886409ns10:Originalns5:CurrentFinancialInstruments2022-12-3110886409ns10:Originalns5:CurrentFinancialInstruments2021-12-3110886409ns5:ShareCapitalns10:Original2022-12-3110886409ns5:ShareCapitalns10:Original2021-12-3110886409ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-12-3110886409ns10:Originalns5:RetainedEarningsAccumulatedLosses2021-12-3110886409ns10:Originalns10:RegisteredOffice2022-01-012022-12-3110886409ns10:Originalns5:PlantMachinery2022-01-012022-12-3110886409ns10:Original2021-01-012021-12-3110886409ns10:Originalns5:ComputerEquipment2021-12-3110886409ns10:Originalns5:ComputerEquipment2022-01-012022-12-3110886409ns10:Originalns5:ComputerEquipment2022-12-3110886409ns10:Originalns5:ComputerEquipment2021-12-3110886409ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3110886409ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2021-12-3110886409ns10:Originalns5:Non-currentFinancialInstruments2022-12-3110886409ns10:Originalns5:Non-currentFinancialInstruments2021-12-3110886409ns10:Original1ns10:Director12021-12-3110886409ns10:Original1ns10:Director12020-12-3110886409ns10:Original1ns10:Director12022-01-012022-12-3110886409ns10:Original1ns10:Director12021-01-012021-12-3110886409ns10:Original1ns10:Director12022-12-3110886409ns10:Original1ns10:Director12021-12-31
REGISTERED NUMBER: 10886409 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31st December 2022

for

Analaya Limited

Analaya Limited (Registered number: 10886409)






Contents of the Financial Statements
for the Year Ended 31st December 2022




Page

Balance Sheet 1

Notes to the Financial Statements 2


Analaya Limited (Registered number: 10886409)

Balance Sheet
31st December 2022

2022 2021
Notes €    €    €    €   
FIXED ASSETS
Tangible assets 5 2,341 3,375

CURRENT ASSETS
Debtors 6 16,626 12,724
Cash at bank and in hand 14,579 11,240
31,205 23,964
CREDITORS
Amounts falling due within one year 7 13,600 10,562
NET CURRENT ASSETS 17,605 13,402
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,946

16,777

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 19,846 16,677
SHAREHOLDERS' FUNDS 19,946 16,777

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5th October 2023 and were signed by:




Mr M P Dressen - Director


Analaya Limited (Registered number: 10886409)

Notes to the Financial Statements
for the Year Ended 31st December 2022

1. STATUTORY INFORMATION

Analaya Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 10886409

Registered office: Kings Lodge
London Road
West Kingsdown
Sevenoaks
Kent
TN15 6AR

The presentation currency of the financial statements is the Euro (€).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Revenue recognition
Sales comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, 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 when specific criteria have been met for each of the company's activities as follows:

Sale of services
Revenue from the sale of services is recognised at the point at which those services have been provided to the customer. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Sale of goods
Revenue from the sale of goods is recognised at the point at which the goods have been delivered to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost

Analaya Limited (Registered number: 10886409)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2022

3. ACCOUNTING POLICIES - continued

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.

Basic financial liabilities
Basic financial liabilities, including creditors and loans from fellow group companies 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.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, such as the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Analaya Limited (Registered number: 10886409)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2022

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

5. TANGIBLE FIXED ASSETS
Computer
equipment
€   
COST
At 1st January 2022 14,288
Additions 5,012
At 31st December 2022 19,300
DEPRECIATION
At 1st January 2022 10,913
Charge for year 6,046
At 31st December 2022 16,959
NET BOOK VALUE
At 31st December 2022 2,341
At 31st December 2021 3,375

6. DEBTORS
2022 2021
€    €   
Amounts falling due within one year:
Trade debtors 5,231 1,092
Other debtors 4,132 4,012
Directors' current accounts 1,540 1,824
Tax 5,723 -
16,626 6,928

Amounts falling due after more than one year:
Prepayments - 5,796

Aggregate amounts 16,626 12,724

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
€    €   
Trade creditors 1,069 6,101
Social security and other taxes 631 -
VAT 5,123 1,203
Other creditors 178 1,258
Accrued expenses 6,599 2,000
13,600 10,562

Analaya Limited (Registered number: 10886409)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2022

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2022 and 31st December 2021:

2022 2021
€    €   
Mr M P Dressen
Balance outstanding at start of year 1,824 7,318
Amounts repaid (284 ) (5,494 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,540 1,824