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REGISTERED NUMBER: 11514190 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

31 OCTOBER 2021 TO 29 OCTOBER 2022

FOR

AYAH GROUP LTD

AYAH GROUP LTD (REGISTERED NUMBER: 11514190)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 31 October 2021 to 29 October 2022




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Report of the Accountants 6

AYAH GROUP LTD

COMPANY INFORMATION
for the Period 31 October 2021 to 29 October 2022







DIRECTORS: Mrs N Khalid
M Khalid
A Khalid





REGISTERED OFFICE: 573 Chester Road
Sutton Coldfield
B73 5HU





REGISTERED NUMBER: 11514190 (England and Wales)





ACCOUNTANTS: A K Papadamou & Co
Accountants & Tax Advisors
573 Chester Road
Sutton Coldfield
West Midlands
B73 5HU

AYAH GROUP LTD (REGISTERED NUMBER: 11514190)

STATEMENT OF FINANCIAL POSITION
29 October 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 143,955 148,399

CURRENT ASSETS
Stocks 4,124 3,176
Debtors 5 18,238 20,503
Cash at bank and in hand 4,914 39,448
27,276 63,127
CREDITORS
Amounts falling due within one year 6 128,296 117,728
NET CURRENT LIABILITIES (101,020 ) (54,601 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,935

93,798

CREDITORS
Amounts falling due after more than one
year

7

(51,941

)

(83,194

)

PROVISIONS FOR LIABILITIES (4,578 ) (2,932 )
NET (LIABILITIES)/ASSETS (13,584 ) 7,672

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (13,585 ) 7,671
(13,584 ) 7,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 October 2022.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 October 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

AYAH GROUP LTD (REGISTERED NUMBER: 11514190)

STATEMENT OF FINANCIAL POSITION - continued
29 October 2022


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 October 2023 and were signed on its behalf by:





A Khalid - Director


AYAH GROUP LTD (REGISTERED NUMBER: 11514190)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 31 October 2021 to 29 October 2022

1. STATUTORY INFORMATION

Ayah Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures & fittings - 15% on reducing balance
Improvements - 5% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 29 (2021 - 25 ) .

AYAH GROUP LTD (REGISTERED NUMBER: 11514190)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 31 October 2021 to 29 October 2022

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
Short to and
leasehold property fittings Totals
£    £    £    £   
COST
At 31 October 2021 1,820 154,390 20,818 177,028
Additions - - 6,562 6,562
At 29 October 2022 1,820 154,390 27,380 183,590
DEPRECIATION
At 31 October 2021 - 23,159 5,470 28,629
Charge for period - 7,719 3,287 11,006
At 29 October 2022 - 30,878 8,757 39,635
NET BOOK VALUE
At 29 October 2022 1,820 123,512 18,623 143,955
At 30 October 2021 1,820 131,231 15,348 148,399

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Other debtors 1,000 1,500
Prepayments and accrued income 17,238 19,003
18,238 20,503

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 22,647 26,416
Trade creditors 17,623 17,715
Tax 3,238 4,318
Social security and other taxes 4,400 2,252
VAT 16,620 4,712
Other creditors 15,600 12,600
Directors' current accounts 25,494 35,001
Accrued expenses 22,674 14,714
128,296 117,728

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Bank loans - 1-2 years 37,294 53,846
Bank loans - 2-5 years 14,647 29,348
51,941 83,194

AYAH GROUP LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
AYAH GROUP LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ayah Group Limited for the period ended 29 October 2022 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the directors of Ayah Group Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ayah Group Limited and state those matters that we have agreed to state to the directors of Ayah Group Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its directors for our work or for this report.

It is your duty to ensure that Ayah Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ayah Group Limited. You consider that Ayah Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ayah Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






A K Papadamou & Co
Accountants & Tax Advisors
573 Chester Road
Sutton Coldfield
West Midlands
B73 5HU


25 October 2023