DAYA LIMITED


Directors	JAWAD, Ali
	JAWAD, Husam


Registered Address	Unit G04 10 Courtenay Road
	East Lane
	Wembley
	HA9 7ND


Registered Number	01760433 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	4		128,660		169,375
			128,660		169,375
Current assets
Stocks	5	165,000		149,837
Debtors	6	1,325,262		1,323,973
Cash at bank and on hand		93,326		85,649
		1,583,588		1,559,459
Creditors amounts falling due within one year	7	(1,301,812)		(1,252,610)
Net current assets (liabilities)			281,776		306,849
Total assets less current liabilities			410,436		476,224
Creditors amounts falling due after one year	8		(19,937)		(30,586)
Net assets			390,499		445,638
Capital and reserves
Called up share capital			100		100
Profit and loss account			390,399		445,538
Shareholders' funds			390,499		445,638

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 Directors acknowledge 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 Board of Directors on 29 September 2025, and are signed on its behalf by:

JAWAD, Ali
Director

JAWAD, Husam
Director

Registered Company No. 01760433

DAYA LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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 (%)
	Fixtures and fittings	15
	Vehicles	25
	Office Equipment	20

	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


		2024		2023
	Average number of employees during the year	12		11

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 January 24	45,000	45,000
At 31 December 24	45,000	45,000
Amortisation and impairment
At 01 January 24	45,000	45,000
At 31 December 24	45,000	45,000
Net book value
At 31 December 24	-	-
At 31 December 23	-	-

4.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 24	176,247	91,566	-	267,813
Additions	-	-	566	566
At 31 December 24	176,247	91,566	566	268,379
Depreciation and impairment
At 01 January 24	17,588	80,850	-	98,438
Charge for year	39,665	1,607	9	41,281
At 31 December 24	57,253	82,457	9	139,719
Net book value
At 31 December 24	118,994	9,109	557	128,660
At 31 December 23	158,659	10,716	-	169,375

5.	Stocks

	2024	2023
	£	£
Other stocks	165,000	149,837
Total	165,000	149,837

6.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	456,437	373,647
Other debtors	862,017	937,935
Prepayments and accrued income	6,808	12,391
Total	1,325,262	1,323,973

7.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	667,646	567,936
Amounts owed to related parties	450,171	521,764
Taxation and social security	4,037	1,476
Other creditors	178,326	159,705
Accrued liabilities and deferred income	1,632	1,729
Total	1,301,812	1,252,610


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	19,937	30,586
Total	19,937	30,586

9.	Directors advances, credits and guarantees
	At the year end balance of Directors Current Account is NIL. ( 2023: £29,415 Cr)

10.	Related party transactions
	Amount owed to group undertaking of £469,090(2023 - £521,764) which is related to Bropharma Limited. Amount owed by group undertaking of £40,390 (2023 - £65,390) which is related to Jawad Property and amount owed by group undertaking of £494,058 (2023 - £378,284) which is related to Pharma Elite Ltd and amount owed by group undertaking of £11,093 (2023 - £20,093) which is related to Greystone and amount owed by group undertaking of £103,849 (2023 - £298,205) which is related to My Health Pharmacy Ltd Ltd and amount owed by group undertaking of £102,734 (2023 - £70,164) which is related to Issam Group Ltd.

10.

Related party transactions

Amount owed to group undertaking of £469,090(2023 - £521,764) which is related to Bropharma Limited.

Amount owed by group undertaking of £40,390 (2023 - £65,390) which is related to Jawad Property and 
amount owed by group undertaking of £494,058 (2023 - £378,284) which is related to Pharma Elite Ltd  
and amount owed by group undertaking of £11,093 (2023 - £20,093) which is related to Greystone and 
amount owed by group undertaking of £103,849 (2023 - £298,205) which is related to My Health
Pharmacy Ltd Ltd and amount owed by  group undertaking of £102,734 (2023 - £70,164)  which is 
related to Issam Group Ltd.