Registration number: 15157047

Kayra Collection Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Kayra Collection Limited

Company Information

Directors

Mr Hakan Tiryaki Mr Antony Peter Casey Mrs Emma Tiryaki Miss Maylee Eleanor Speller

Registered office

Flat 3 Sladesbrook Mill Sladesbrook Bradford-On-Avon BA15 1SH

Accountants

BJP Finance Ltd Chartered Accountants 34 Market Street Bradford-On-Avon Wiltshire BA15 1LL

Kayra Collection Limited

(Registration number: 15157047)
Balance Sheet as at 30 September 2024

	Note	2024 £
Fixed assets
Tangible assets	4	52,455
Current assets
Debtors	5	16,396
Cash at bank and in hand		400
		16,796
Creditors: Amounts falling due within one year	6	(99,878)
Net current liabilities		(83,082)
Net liabilities		(30,627)
Capital and reserves
Called up share capital	7	100
Retained earnings		(30,727)
Shareholders' deficit		(30,627)

For the financial period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 September 2025 and signed on its behalf by:
 

......................................... Mr Hakan Tiryaki Director

Kayra Collection Limited

Notes to the Unaudited Financial Statements for the Period from 22 September 2023 to 30 September 2024

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Flat 3 Sladesbrook Mill
Sladesbrook
Bradford-On-Avon
BA15 1SH
England

These financial statements were authorised for issue by the Board on 22 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & Fittings	20% straight line
Plant & Machinery	10% straight line
Computer Equipment	50% straight line
Leaseholder Improvements	10% straight line

Kayra Collection Limited

Notes to the Unaudited Financial Statements for the Period from 22 September 2023 to 30 September 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 4.

Kayra Collection Limited

Notes to the Unaudited Financial Statements for the Period from 22 September 2023 to 30 September 2024

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
Additions	2,268	35,243	14,944	52,455
At 30 September 2024	2,268	35,243	14,944	52,455
Depreciation
Carrying amount
At 30 September 2024	2,268	35,243	14,944	52,455

Included within the net book value of land and buildings above is £2,268 in respect of short leasehold land and buildings.
 

5

Debtors

Current	2024 £
Prepayments	5,386
Other debtors	11,010
	16,396

Kayra Collection Limited

Notes to the Unaudited Financial Statements for the Period from 22 September 2023 to 30 September 2024

6

Creditors

Creditors: amounts falling due within one year

	Note	2024 £
Due within one year
Loans and borrowings	8	97,737
Trade creditors		961
Accruals and deferred income		1,180
		99,878

7	Share capital

Allotted, called up and fully paid shares

	2024
	No.	£
Ordinary Shares of £1 each	100	100

8	Loans and borrowings

Current loans and borrowings

	2024 £
Other borrowings	97,737

9	Related party transactions

At the balance sheet date, the Directors had made loans to the Company totalling £33,788 to provide essential start-up capital and to assist with the acquisition of essential plant and machinery, fixtures and fittings and the property fit-out. The loans are non-interest bearing and the Director's have committed to keep them in place for as long as the Company requires them.

Summary of transactions with entities with joint control or significant interest

At the balance sheet date, the Company had received loans of £41,069 from Boutique Culture Limited a Company under the control of the Director's Mr Hakan Tiryaki and Mrs Emma Tiryaki. The loan was provided to provide start up capital for the Company and is non-interest bearing. The loan is repayable on demand so is disclosed within creditors due in 1 year on the balance sheet.

At the balance sheet date, the Company had received loans of £22,880 from Apero Bars Limited a Company under the control of the Directors Mr Antony Casey amd Miss Maylee Speller. The loan was provided to provide start up capital for the Company and is non-interest bearing. The loan is repayable on demand so is disclosed within creditors due in 1 year on the balance sheet.