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REGISTERED NUMBER: 12780886 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Diya Trading Ltd

Diya Trading Ltd (Registered number: 12780886)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Diya Trading Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: K C Limbachia





REGISTERED OFFICE: 9 Furnace Parade
Crawley
West Sussex
RH10 6NX





REGISTERED NUMBER: 12780886 (England and Wales)





ACCOUNTANTS: Fosters Associates Ltd
Chartered Certified Accountants
32 Merryhills Drive
Oakwood
Enfield
Middlesex
EN2 7NT

Diya Trading Ltd (Registered number: 12780886)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 25,025 28,875
Tangible assets 5 1,706 1,981
26,731 30,856

CURRENT ASSETS
Stocks 1,350 1,075
Cash at bank and in hand (359 ) 9,416
991 10,491
CREDITORS
Amounts falling due within one year 6 27,217 39,441
NET CURRENT LIABILITIES (26,226 ) (28,950 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

505

1,906

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 504 1,905
505 1,906

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Diya Trading Ltd (Registered number: 12780886)

Balance Sheet - continued
31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 May 2025 and were signed by:





K C Limbachia - Director


Diya Trading Ltd (Registered number: 12780886)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Diya Trading 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.

Turnover
Turnover 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 2020, is being 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.

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 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 balance sheet date.


Diya Trading Ltd (Registered number: 12780886)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 38,500
AMORTISATION
At 1 August 2023 9,625
Amortisation for year 3,850
At 31 July 2024 13,475
NET BOOK VALUE
At 31 July 2024 25,025
At 31 July 2023 28,875

Diya Trading Ltd (Registered number: 12780886)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 August 2023
and 31 July 2024 2,500 251 2,751
DEPRECIATION
At 1 August 2023 720 50 770
Charge for year 250 25 275
At 31 July 2024 970 75 1,045
NET BOOK VALUE
At 31 July 2024 1,530 176 1,706
At 31 July 2023 1,780 201 1,981

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 1,115 1,115
Tax 903 552
Social security and other taxes 44 -
Directors' current accounts 10,201 23,173
Accruals and deferred income 13 13
Accrued expenses 14,941 14,588
27,217 39,441