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Company Registration No. 11183776 (England and Wales)
ARYAN NIRYA LTD Unaudited accounts for the year ended 29 February 2024
ARYAN NIRYA LTD Unaudited accounts Contents
Page
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ARYAN NIRYA LTD Company Information for the year ended 29 February 2024
Director
N Nitharsan
Company Number
11183776 (England and Wales)
Registered Office
71-73 Broadmead Avenue Northampton NN3 2RA
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ARYAN NIRYA LTD Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
25,000 
25,000 
Tangible assets
41,250 
41,250 
66,250 
66,250 
Current assets
Inventories
25,548 
21,970 
Cash at bank and in hand
2,456 
2,786 
28,004 
24,756 
Creditors: amounts falling due within one year
(46,601)
(43,655)
Net current liabilities
(18,597)
(18,899)
Total assets less current liabilities
47,653 
47,351 
Creditors: amounts falling due after more than one year
(16,737)
(24,415)
Net assets
30,916 
22,936 
Capital and reserves
Called up share capital
(1)
(1)
Capital contribution reserve
100 
100 
Profit and loss account
30,817 
22,837 
Shareholders' funds
30,916 
22,936 
For the year ending 29 February 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 30 November 2024 and were signed on its behalf by
N Nitharsan Director Company Registration No. 11183776
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ARYAN NIRYA LTD Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
ARYAN NIRYA LTD is a private company, limited by shares, registered in England and Wales, registration number 11183776. The registered office is 71-73 Broadmead Avenue, Northampton, NN3 2RA.
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:
Motor vehicles
15%
Fixtures & fittings
15%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 March 2023
25,000 
At 29 February 2024
25,000 
Amortisation
At 1 March 2023
- 
At 29 February 2024
- 
Net book value
At 29 February 2024
25,000 
At 28 February 2023
25,000 
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ARYAN NIRYA LTD Notes to the Accounts for the year ended 29 February 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 March 2023
41,250 
At 29 February 2024
41,250 
Depreciation
At 29 February 2024
- 
Net book value
At 29 February 2024
41,250 
At 28 February 2023
41,250 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
30,450 
35,745 
VAT
679 
370 
Loans from directors
15,472 
7,540 
46,601 
43,655 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Trade creditors
5,674 
1,517 
Other creditors
9,192 
22,898 
Taxes and social security
1,871 
- 
16,737 
24,415 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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