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REGISTERED NUMBER: 06429345 (England and Wales)















DAZIYA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024






DAZIYA LIMITED (REGISTERED NUMBER: 06429345)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 5


DAZIYA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: Mr R Sundavadra
Mrs R Sundavadra





SECRETARY: Mr R Sundavadra





REGISTERED OFFICE: 3 Princes Court
Royal Way
Loughborough
Leicestershire
LE11 5XR





REGISTERED NUMBER: 06429345 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
3 Princes Court
Royal Way
Loughborough
Leicestershire
LE11 5XR

DAZIYA LIMITED (REGISTERED NUMBER: 06429345)

STATEMENT OF FINANCIAL POSITION
30 NOVEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 46,723 54,968
46,723 54,968

CURRENT ASSETS
Inventories 76,769 86,996
Debtors 6 5,446 5,410
Cash at bank and in hand 253,358 186,131
335,573 278,537
CREDITORS
Amounts falling due within one year 7 241,827 200,890
NET CURRENT ASSETS 93,746 77,647
TOTAL ASSETS LESS CURRENT LIABILITIES 140,469 132,615

PROVISIONS FOR LIABILITIES 11,681 10,444
NET ASSETS 128,788 122,171

CAPITAL AND RESERVES
Called up share capital 8 50 50
Retained earnings 128,738 122,121
SHAREHOLDERS' FUNDS 128,788 122,171

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by:





Mr R Sundavadra - Director


DAZIYA LIMITED (REGISTERED NUMBER: 06429345)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Daziya Limited is a private company, limited by shares, registered in England and Wales. The address of the registered office is given in the company information on page one of these financial statements.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

The financial statements cover the individual entity.

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.

Revenue
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, was amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Property, plant & equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings Leasehold 15% Straight Line Basis
Fixtures, fittings and equipment 15% Reducing Balance Basis

Inventories
Inventories are valued at the lower of cost and fair value less costs to complete and sell, after making allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

DAZIYA LIMITED (REGISTERED NUMBER: 06429345)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2023 - 26 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 32,999
AMORTISATION
At 1 December 2023
and 30 November 2024 32,999
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 -

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2023
and 30 November 2024 11,287 110,989 122,276
DEPRECIATION
At 1 December 2023 11,287 56,021 67,308
Charge for year - 8,245 8,245
At 30 November 2024 11,287 64,266 75,553
NET BOOK VALUE
At 30 November 2024 - 46,723 46,723
At 30 November 2023 - 54,968 54,968

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 5,446 5,410

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 21,525 29,032
Taxation and social security 38,766 19,381
Other creditors 181,536 152,477
241,827 200,890

DAZIYA LIMITED (REGISTERED NUMBER: 06429345)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary £1 50 50

9. OTHER FINANCIAL COMMITMENTS

At 30 November 2024 the company was committed to making the following payments:

20242023
£   £   
Operating leases which expire:
Less than 1 year20,50020,665
Between two and five years145,208165,708
165,708186,373