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REGISTERED NUMBER: 07288739 (England and Wales)















Report of the Director and

Unaudited Financial Statements for the Year Ended 30 September 2024

for

Gaya-Nutrition Limited

Gaya-Nutrition Limited (Registered number: 07288739)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Report of the Director 2

Chartered Accountants' Report 3

Income Statement 4

Other Comprehensive Income 5

Balance Sheet 6

Statement of Changes in Equity 7

Notes to the Financial Statements 8


Gaya-Nutrition Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: E Loefholm





REGISTERED OFFICE: 823 Salisbury House
29 Finsbury Circus
London
EC2M 5QQ





REGISTERED NUMBER: 07288739 (England and Wales)





ACCOUNTANTS: Krogh & Partners Limited
823 Salisbury House
29 Finsbury Circus
London
EC2M 5QQ

Gaya-Nutrition Limited (Registered number: 07288739)

Report of the Director
for the Year Ended 30 September 2024

The director presents her report with the financial statements of the company for the year ended 30 September 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of selling health supplements to retail and wholesale.

REVIEW OF BUSINESS
The results for the year and the financial position at the end of the year, were considered satisfactory by the director.

DIRECTOR
E Loefholm held office during the whole of the period from 1 October 2023 to the date of this report.

AUDITORS
The director has with reference to the exemptions in the Companies Act elected not to appoint auditors.

RESULTS
The Company's profit for the year amounted to GBP 2,419

POST BALANCE SHEET EVENTS
No post balance sheet events have occurred since 30 September 2024 which requires reporting or disclosing in the accounts.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES
The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





E Loefholm - Director


22 June 2025

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Gaya-Nutrition Limited (Registered number: 07288739)


In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gaya-Nutrition Limited for the year ended 30 September 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Gaya-Nutrition Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gaya-Nutrition Limited and state those matters that we have agreed to state to the director of Gaya-Nutrition Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gaya-Nutrition Limited and its director for our work or for this report.

It is your duty to ensure that Gaya-Nutrition Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Gaya-Nutrition Limited. You consider that Gaya-Nutrition Limited 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 financial statements of Gaya-Nutrition Limited. 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 financial statements.






Krogh & Partners Limited
823 Salisbury House
29 Finsbury Circus
London
EC2M 5QQ


22 June 2025

Gaya-Nutrition Limited (Registered number: 07288739)

Income Statement
for the Year Ended 30 September 2024

2024 2023
Notes £    £   

TURNOVER 208,692 230,885

Cost of sales 168,183 185,022
GROSS PROFIT 40,509 45,863

Administrative expenses 38,831 41,508
OPERATING PROFIT 1,678 4,355

Interest receivable and similar income 741 -
2,419 4,355

Interest payable and similar expenses - 344
PROFIT BEFORE TAXATION 2,419 4,011

Tax on profit 4 - -
PROFIT FOR THE FINANCIAL YEAR 2,419 4,011

Gaya-Nutrition Limited (Registered number: 07288739)

Other Comprehensive Income
for the Year Ended 30 September 2024

2024 2023
Notes £    £   

PROFIT FOR THE YEAR 2,419 4,011


OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

2,419

4,011

Gaya-Nutrition Limited (Registered number: 07288739)

Balance Sheet
30 September 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Stocks 165,931 151,173
Debtors 5 1,726 3,846
Cash at bank 3,076 7,288
170,733 162,307
CREDITORS
Amounts falling due within one year 6 191,069 185,062
NET CURRENT LIABILITIES (20,336 ) (22,755 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(20,336

)

(22,755

)

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 8 (20,337 ) (22,756 )
SHAREHOLDERS' FUNDS (20,336 ) (22,755 )

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

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

The director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 22 June 2025 and were signed by:





E Loefholm - Director


Gaya-Nutrition Limited (Registered number: 07288739)

Statement of Changes in Equity
for the Year Ended 30 September 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 October 2022 1 (26,767 ) (26,766 )

Changes in equity
Total comprehensive income - 4,011 4,011
Balance at 30 September 2023 1 (22,756 ) (22,755 )

Changes in equity
Total comprehensive income - 2,419 2,419
Balance at 30 September 2024 1 (20,337 ) (20,336 )

Gaya-Nutrition Limited (Registered number: 07288739)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Gaya-Nutrition Limited 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.

The accounts have been prepared under the historical cost convention.

The accounting policies of the Company conform to generally accepted practice in the U.K. A summary of the more important accounting policies, which have been applied consistently, is set out below.

Turnover
Turnover derives from the principal activity of the Company and is represented by invoiced sales excluding Value Added Tax.

Foreign currencies
Transactions in foreign currencies are recorded using a fixed rate of exchange. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange ruling at the balance sheet date. Gains or losses on translation are included in the profit and loss account.

Debtors
Debtors are valued individually and there are made provision according to this valuation.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Financial reporting standard 102 - reduced disclosure exemptions
The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

- the requirements of Section 7 Statement of Cash Flows.

3. EMPLOYEES AND DIRECTORS

There were no staff costs for the year ended 30 September 2024 nor for the year ended 30 September 2023.

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

Gaya-Nutrition Limited (Registered number: 07288739)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TAXATION

Analysis of the tax charge
No liability to UK corporation tax arose for the year ended 30 September 2024 nor for the year ended 30 September 2023.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,726 3,846

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
VAT 18,325 37,673
Other creditors 170,944 145,589
Accruals 1,800 1,800
191,069 185,062

7. CALLED UP SHARE CAPITAL

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

8. RESERVES
Retained
earnings
£   

At 1 October 2023 (22,756 )
Profit for the year 2,419
At 30 September 2024 (20,337 )