REGISTERED NUMBER: 06647306 (England and Wales)

Financial Statements

for the Year Ended 31 December 2024

for

AYANASIA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr S Pathak

Dr M Pathak

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

06647306 (England and Wales)

ACCOUNTANTS:

Jeff Lermer & Associates

Chartered Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Tangible assets

4

16,954

28,380

Investments

5

9,938

-

Investment property

6

1,790,975

1,790,975

1,817,867

1,819,355

CURRENT ASSETS

Debtors

7

902,241

840,336

Cash at bank

652,735

344,740

1,554,976

1,185,076

CREDITORS

Amounts falling due within one year

8

158,326

133,137

NET CURRENT ASSETS

1,396,650

1,051,939

TOTAL ASSETS LESS CURRENT LIABILITIES

3,214,517

2,871,294

CREDITORS

Amounts falling due after more than one year

9

259,457

260,476

NET ASSETS

2,955,060

2,610,818

CAPITAL AND RESERVES

Called up share capital

12

2

2

Retained earnings

2,955,058

2,610,816

SHAREHOLDERS' FUNDS

2,955,060

2,610,818

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

Dr S Pathak - Director

1.	STATUTORY INFORMATION

Ayanasia 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Fixtures and fittings

-

20% on Cost

Motor vehicles

-

20% on Cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

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 3 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 January 2024

39,233

54,790

94,023

Additions

3,386

-

3,386

Disposals

(20,833

)

-

(20,833

)

At 31 December 2024

21,786

54,790

76,576

DEPRECIATION

At 1 January 2024

32,769

32,874

65,643

Charge for year

3,854

10,958

14,812

Eliminated on disposal

(20,833

)

-

(20,833

)

At 31 December 2024

15,790

43,832

59,622

NET BOOK VALUE

At 31 December 2024

5,996

10,958

16,954

At 31 December 2023

6,464

21,916

28,380

5.	FIXED ASSET INVESTMENTS

Listed

investme

£

COST OR VALUATION

Additions

10,019

Revaluations

(81

)

At 31 December 2024

9,938

NET BOOK VALUE

At 31 December 2024

9,938

Cost or valuation at 31 December 2024 is represented by:

Listed

investme

£

Valuation in 2024

(81

)

Cost

10,019

9,938

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

and 31 December 2024

1,790,975

NET BOOK VALUE

At 31 December 2024

1,790,975

At 31 December 2023

1,790,975

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other debtors

243,775

266,109

Directors' current accounts

608,622

528,541

Prepayments and accrued income

49,844

45,686

902,241

840,336

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts (see note 10)

10,204

10,204

Tax

146,282

122,896

Pension

-

37

Accruals and deferred income

1,840

-

158,326

133,137

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans (see note 10)

259,457

260,476

10.

LOANS

An analysis of the maturity of loans is given below:

31.12.24

31.12.23

£

£

Amounts falling due within one year or on demand:

Bank loans

10,204

10,204

Amounts falling due between one and two years:

Bank loans - 1-2 years

259,457

260,476

11.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Bank loans

269,661

270,680

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

2

Ordinary

£1

2

2

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

£

Dr S Pathak

Balance outstanding at start of year

324,093

301,082

Amounts advanced

53,122

25,926

Amounts repaid

(2,717

)

(2,915

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

374,498

324,093

Dr M Pathak

Balance outstanding at start of year

204,447

204,447

Amounts advanced

43,418

22,198

Amounts repaid

(13,741

)

(22,198

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

234,124

204,447

As at the balance sheet date, included within debtors due within one year is £608,622 (2023: £528,540) due and payable by the director. Interest of £13,093 was charged at 2.25% on the overdrawn director loan account for the period

14.	RELATED PARTY DISCLOSURES

As at the balance sheet date, included within debtors due within one year is £41,440 (2023: £91,480) due from Radarr Ltd. The loan is interest free and repayable on demand.