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Company Registration No. 13882523 (England and Wales)
NAYARA LTD Unaudited accounts for the year ended 31 January 2024
NAYARA LTD Unaudited accounts Contents
Page
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NAYARA LTD Company Information for the year ended 31 January 2024
Director
Piyush Patel
Company Number
13882523 (England and Wales)
Registered Office
9 MARINA DRIVE DUNSTABLE LU6 2AH ENGLAND
Accountants
Arth Limited 655 Milton Keynes Business Centre Foxhunter Drive Milton Keynes Buckinghamshire MK14 6GD
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NAYARA LTD Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
30,585 
34,335 
Tangible assets
205 
296 
30,790 
34,631 
Current assets
Debtors
986 
3,728 
Cash at bank and in hand
9,220 
20,023 
10,206 
23,751 
Creditors: amounts falling due within one year
(70,471)
(72,995)
Net current liabilities
(60,265)
(49,244)
Net liabilities
(29,475)
(14,613)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(29,476)
(14,614)
Shareholders' funds
(29,475)
(14,613)
For the year ending 31 January 2024 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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.
The financial statements were approved by the Board and authorised for issue on 9 September 2024 and were signed on its behalf by
Piyush Patel Director Company Registration No. 13882523
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NAYARA LTD Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
NAYARA LTD is a private company, limited by shares, registered in England and Wales, registration number 13882523. The registered office is 9 MARINA DRIVE, DUNSTABLE, LU6 2AH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Going concern
The accounts have been prepared on a going concern basis.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2023
37,499 
At 31 January 2024
37,499 
Amortisation
At 1 February 2023
3,164 
Charge for the year
3,750 
At 31 January 2024
6,914 
Net book value
At 31 January 2024
30,585 
At 31 January 2023
34,335 
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NAYARA LTD Notes to the Accounts for the year ended 31 January 2024
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 February 2023
366 
At 31 January 2024
366 
Depreciation
At 1 February 2023
70 
Charge for the year
91 
At 31 January 2024
161 
Net book value
At 31 January 2024
205 
At 31 January 2023
296 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
986 
856 
Other debtors
- 
2,872 
986 
3,728 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
(1,657)
- 
Other creditors
72,000 
72,000 
Loans from directors
128 
- 
Accruals
- 
995 
70,471 
72,995 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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