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REGISTERED NUMBER: 08916618 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 February 2024

for

Alyaka.com Ltd

Alyaka.com Ltd (Registered number: 08916618)

Contents of the Financial Statements
for the Year Ended 29 February 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Alyaka.com Ltd

Company Information
for the Year Ended 29 February 2024







DIRECTOR: S Grechishchev





REGISTERED OFFICE: 34 South Molton Street
1st Floor
London
W1K 5RG





REGISTERED NUMBER: 08916618 (England and Wales)





ACCOUNTANTS: Optima Financial Solutions Group Limited
Chartered Accountants
Calcutt Court
Calcutt
Swindon
Wiltshire
SN66JR

Alyaka.com Ltd (Registered number: 08916618)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,243 9,055

CURRENT ASSETS
Stocks 49,908 53,244
Debtors 5 26,687 30,910
Cash at bank and in hand - 11,574
76,595 95,728
CREDITORS
Amounts falling due within one year 6 197,990 214,596
NET CURRENT LIABILITIES (121,395 ) (118,868 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(114,152

)

(109,813

)

CREDITORS
Amounts falling due after more than one year 7 21,419 24,591
NET LIABILITIES (135,571 ) (134,404 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (135,671 ) (134,504 )
SHAREHOLDERS' FUNDS (135,571 ) (134,404 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 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.

Alyaka.com Ltd (Registered number: 08916618)

Balance Sheet - continued
29 February 2024


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 director and authorised for issue on 29 November 2024 and were signed by:





S Grechishchev - Director


Alyaka.com Ltd (Registered number: 08916618)

Notes to the Financial Statements
for the Year Ended 29 February 2024


1. STATUTORY INFORMATION

Alyaka.com 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

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 year 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

Alyaka.com Ltd (Registered number: 08916618)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2023
and 29 February 2024 31,822
DEPRECIATION
At 1 March 2023 22,767
Charge for year 1,812
At 29 February 2024 24,579
NET BOOK VALUE
At 29 February 2024 7,243
At 28 February 2023 9,055

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 43,641 54,865
Other debtors (16,954 ) (23,955 )
26,687 30,910

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans and overdrafts 11,054 13,070
Trade creditors 73,739 76,741
Taxation and social security 10,811 24,817
Other creditors 102,386 99,968
197,990 214,596

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.2.24 28.2.23
£    £   
Bank loans 21,419 24,591

Alyaka.com Ltd (Registered number: 08916618)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
29.2.24 28.2.23
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 21,419 24,591

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
100 Ordinary 1 100 100

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Alyaka.com Ltd


The following reproduces the text of the report prepared for the director 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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 Alyaka.com Ltd for the year ended 29 February 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Alyaka.com Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Alyaka.com Ltd and state those matters that we have agreed to state to the director of Alyaka.com Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alyaka.com Ltd and its director for our work or for this report.

It is your duty to ensure that Alyaka.com Ltd 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 loss of Alyaka.com Ltd. You consider that Alyaka.com Ltd 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 Alyaka.com Ltd. 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.






Optima Financial Solutions Group Limited
Chartered Accountants
Calcutt Court
Calcutt
Swindon
Wiltshire
SN66JR


Date: .............................................