Aayan's Retail Ltd.


Director	Rachna Parth Shah


Registered Address	27 Denison Road
	Feltham
	TW13 4QE


Registered Number	10495848 (England and Wales)

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.

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