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Aayan's Retail Ltd.

Registered Number
10495848
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

Aayan's Retail Ltd.
Company Information
for the year from 1 December 2022 to 30 November 2023

Director | Rachna Parth Shah

Registered Address | 27 Denison Road
| Feltham
| TW13 4QE

Registered Number | 10495848 (England and Wales)

Aayan's Retail Ltd.
Statement of Financial Position
30 November 2023

| Notes | 2023 |  | 2022
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets |  |  |  | 84,509 |  |  |  | -
Tangible assets | 3 |  |  | 150,000 |  |  |  | -
|  |  |  | 234,509 |  |  |  | -
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 12,800 |  |  |  | - |  |
Debtors |  | 5,628 |  |  |  | 14,560 |  |
Cash at bank and on hand |  | 7,885 |  |  |  | 103 |  |
|  | 26,313 |  |  |  | 14,663 |  |
Creditors amounts falling due within one year | 5 | (110,626) |  |  |  | (26,369) |  |
Net current assets (liabilities) |  |  |  | (84,313) |  |  |  | (11,706)
Total assets less current liabilities |  |  |  | 150,196 |  |  |  | (11,706)
Creditors amounts falling due after one year | 6 |  |  | (163,246) |  |  |  | (44,746)
Net assets |  |  |  | (13,050) |  |  |  | (56,452)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (13,150) |  |  |  | (56,552)
Shareholders' funds |  |  |  | (13,050) |  |  |  | (56,452)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 July 2025, and are signed on its behalf by:
Rachna Parth Shah Director Registered Company No. 10495848

Aayan's Retail Ltd.
Notes to the Financial Statements
for the year ended 30 November 2023

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25
| Vehicles | 25

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2023 |  | 2022
| Average number of employees during the year | 5 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| Additions | 110,000 |  | 30,000 |  | 20,000 |  | 160,000
| At 30 November 23 | 110,000 |  | 30,000 |  | 20,000 |  | 160,000
| Depreciation and impairment
| Charge for year | 6,875 |  | 1,875 |  | 1,250 |  | 10,000
| At 30 November 23 | 6,875 |  | 1,875 |  | 1,250 |  | 10,000
| Net book value
| At 30 November 23 | 103,125 |  | 28,125 |  | 18,750 |  | 150,000
| At 30 November 22 | - |  | - |  | - |  | -

4. | Stocks
--- | ---

|  | 2023 |  | 2022
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 12,800 |  | -
| Total | 12,800 |  | -

5. | Creditors: amounts due within one year
--- | ---

|  | 2023 |  | 2022
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 6,269 |  | 1,080
| Taxation and social security | 523 |  | 4,512
| Other creditors | 103,834 |  | 20,177
| Accrued liabilities and deferred income | - |  | 600
| Total | 110,626 |  | 26,369

6. | Creditors: amounts due after one year
--- | ---

|  | 2023 |  | 2022
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 163,246 |  | 44,746
| Total | 163,246 |  | 44,746