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Registered Number: 13587745
England and Wales

 

 

 

GAYANA & CO LTD


Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Report to the directors on the preparation of the unaudited statutory accounts of GAYANA & CO LTD for the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GAYANA & CO LTD for the year ended 31 August 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of GAYANA & CO LTD, as a body, in accordance with the terms of our engagement letter dated 07 March 2025 Our work has been undertaken solely to prepare for your approval the accounts of GAYANA & CO LTD and state those matters that we have agreed to state to the Board of Directors of GAYANA & CO LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GAYANA & CO LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that GAYANA & CO LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GAYANA & CO LTD. You consider that GAYANA & CO 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 accounts of GAYANA & CO 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 accounts
31 August 2024



....................................................
Harans & co
Harans & co

Chartered certified accountants
324 Stafford road
Croydon
Surrey
CR0 4NH
07 March 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 121,846    139,898 
121,846    139,898 
Current assets      
Stocks 27,890    28,415 
Cash at bank and in hand 814    1,811 
28,704    30,226 
Creditors: amount falling due within one year (174,374)   (141,118)
Net current assets (145,670)   (110,892)
 
Total assets less current liabilities (23,824)   29,006 
Creditors: amount falling due after more than one year (44,849)   (69,372)
Net assets (68,673)   (40,366)
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (68,773)   (40,466)
Shareholders' funds (68,673)   (40,366)
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 07 March 2025 and were signed by:


-------------------------------
Mrs Tharsini Parameswaran
Director
2
General Information
GAYANA & CO LTD is a private company, limited by shares, registered in England and Wales, registration number 13587745, registration address No 1 Neven Place, Gloucester, Gloucestershire, GL1 5NF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15 % Reducing Balance
Motor Vehicles 15 % Reducing Balance
Fixtures and Fittings 15 % Reducing Balance
Computer Equipment 15 % Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 8).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 September 2023 85,555    64,947    39,473    5,049    195,024 
Additions 1,008    1,702        2,710 
Disposals   (27,992)       (27,992)
At 31 August 2024 86,563    38,657    39,473    5,049    169,742 
Depreciation
At 01 September 2023 9,866    9,112    10,954    1,401    31,333 
Charge for year 11,505    4,432    4,278    547    20,762 
On disposals   (4,199)       (4,199)
At 31 August 2024 21,371    9,345    15,232    1,948    47,896 
Net book values
Closing balance as at 31 August 2024 65,192    29,312    24,241    3,101    121,846 
Opening balance as at 01 September 2023 75,689    32,042    28,519    3,648    139,898 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class shares of £1.00 each 100    100 
100    100 

3