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Company Registration No. 13165225 (England and Wales)
Arya Grocery Ltd Unaudited accounts for the year ended 31 January 2024
Arya Grocery Ltd Unaudited accounts Contents
Page
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Arya Grocery Ltd Company Information for the year ended 31 January 2024
Director
Bhavesh Lilabhai Visana
Company Number
13165225 (England and Wales)
Registered Office
Wainfelin Stores 1 St. Johns Crescent, Wainfelin Pontypool NP4 6DZ Wales
Accountants
Numera Accountancy Ltd Certified Public Accountants 39 Clive Street CARDIFF CF11 7HJ
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Arya Grocery Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
121,669 
121,669 
Tangible assets
27,540 
26,006 
149,209 
147,675 
Current assets
Inventories
31,110 
38,790 
Debtors
211 
357 
Cash at bank and in hand
43,758 
17,068 
75,079 
56,215 
Creditors: amounts falling due within one year
(45,549)
(56,959)
Net current assets/(liabilities)
29,530 
(744)
Total assets less current liabilities
178,739 
146,931 
Creditors: amounts falling due after more than one year
(100,775)
(105,775)
Net assets
77,964 
41,156 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
77,864 
41,056 
Shareholders' funds
77,964 
41,156 
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 28 November 2024 and were signed on its behalf by
Bhavesh Lilabhai Visana Director Company Registration No. 13165225
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Arya Grocery Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Arya Grocery Ltd is a private company, limited by shares, registered in England and Wales, registration number 13165225. The registered office is Wainfelin Stores, 1 St. Johns Crescent, Wainfelin, Pontypool, NP4 6DZ , Wales.
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:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Computer equipment
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 February 2023
119,000 
2,669 
121,669 
At 31 January 2024
119,000 
2,669 
121,669 
Amortisation
At 1 February 2023
- 
- 
- 
At 31 January 2024
- 
- 
- 
Net book value
At 31 January 2024
119,000 
2,669 
121,669 
At 31 January 2023
119,000 
2,669 
121,669 
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Arya Grocery Ltd Notes to the Accounts for the year ended 31 January 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2023
21,356 
12,942 
7,000 
277 
41,575 
Additions
10,542 
- 
- 
171 
10,713 
Disposals
- 
(2,150)
- 
- 
(2,150)
At 31 January 2024
31,898 
10,792 
7,000 
448 
50,138 
Depreciation
At 1 February 2023
7,589 
4,848 
3,063 
69 
15,569 
Charge for the year
6,077 
2,023 
984 
95 
9,179 
On disposals
- 
(2,150)
- 
- 
(2,150)
At 31 January 2024
13,666 
4,721 
4,047 
164 
22,598 
Net book value
At 31 January 2024
18,232 
6,071 
2,953 
284 
27,540 
At 31 January 2023
13,767 
8,094 
3,937 
208 
26,006 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Accrued income and prepayments
211 
357 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,748 
8,305 
Trade creditors
9,464 
10,761 
Taxes and social security
7,947 
6,365 
Other creditors
1,140 
1,420 
Loans from directors
21,952 
26,952 
Accruals
3,298 
3,156 
45,549 
56,959 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
100,775 
105,775 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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