Acorah Software Products - Accounts Production 15.0.600 false true false 21 June 2023 30 June 2024 30 June 2024 14951379 Mrs Antula - Maria Cita Mr Cosmin Ionut Cita iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14951379 2023-06-20 14951379 2024-06-30 14951379 2023-06-21 2024-06-30 14951379 frs-core:CurrentFinancialInstruments 2024-06-30 14951379 frs-core:Non-currentFinancialInstruments 2024-06-30 14951379 frs-core:FurnitureFittings 2024-06-30 14951379 frs-core:FurnitureFittings 2023-06-21 2024-06-30 14951379 frs-core:FurnitureFittings 2023-06-20 14951379 frs-core:PlantMachinery 2024-06-30 14951379 frs-core:PlantMachinery 2023-06-21 2024-06-30 14951379 frs-core:PlantMachinery 2023-06-20 14951379 frs-core:ShareCapital 2024-06-30 14951379 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 14951379 frs-bus:PrivateLimitedCompanyLtd 2023-06-21 2024-06-30 14951379 frs-bus:FilletedAccounts 2023-06-21 2024-06-30 14951379 frs-bus:SmallEntities 2023-06-21 2024-06-30 14951379 frs-bus:AuditExempt-NoAccountantsReport 2023-06-21 2024-06-30 14951379 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-21 2024-06-30 14951379 frs-bus:Director1 2023-06-21 2024-06-30 14951379 frs-bus:Director2 2023-06-21 2024-06-30 14951379 frs-countries:EnglandWales 2023-06-21 2024-06-30
Registered number: 14951379
Biya Foods Ltd
Unaudited Financial Statements
For the Period 21 June 2023 to 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14951379
30 June 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 22,151
22,151
CURRENT ASSETS
Stocks 5 25,070
Debtors 6 6,303
Cash at bank and in hand 2,850
34,223
Creditors: Amounts Falling Due Within One Year 7 (56,783 )
NET CURRENT ASSETS (LIABILITIES) (22,560 )
TOTAL ASSETS LESS CURRENT LIABILITIES (409 )
Creditors: Amounts Falling Due After More Than One Year 8 (24,385 )
NET LIABILITIES (24,794 )
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account (24,894 )
SHAREHOLDERS' FUNDS (24,794)
Page 1
Page 2
For the period ending 30 June 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Cosmin Ionut Cita
Director
21/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Biya Foods Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14951379 . The registered office is 14, Terminus Street, Harlow, CM20 1ES.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Straight line method
Fixtures & Fittings Straight line method
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 21 June 2023 - - -
Additions 9,529 12,980 22,509
As at 30 June 2024 9,529 12,980 22,509
Depreciation
As at 21 June 2023 - - -
Provided during the period 120 238 358
As at 30 June 2024 120 238 358
Net Book Value
As at 30 June 2024 9,409 12,742 22,151
As at 21 June 2023 - - -
Page 3
Page 4
5. Stocks
30 June 2024
£
Inventory 25,070
6. Debtors
30 June 2024
£
Due within one year
Trade debtors 374
Prepayments and accrued income 5,929
6,303
7. Creditors: Amounts Falling Due Within One Year
30 June 2024
£
Trade creditors 4,773
Other taxes and social security 266
Net wages 2,734
Directors' loan accounts 49,010
56,783
8. Creditors: Amounts Falling Due After More Than One Year
30 June 2024
£
Other creditors 24,385
9. Share Capital
30 June 2024
£
Allotted, Called up and fully paid 100
Page 4