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Company Registration No. 13165225 (England and Wales)
Arya Grocery Ltd Unaudited accounts for the year ended 31 January 2025
Arya Grocery Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Arya Grocery Ltd Company Information for the year ended 31 January 2025
Director
Bhavesh Lilabhai Visana
Company Number
13165225 (England and Wales)
Registered Office
Wainfelin Stores 1 St. Johns Crescent, Wainfelin Pontypool NP4 6DZ Wales
Accountants
Numera Accountancy Ltd Certified Public Accountants 39 Clive Street CARDIFF CF11 7HJ
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Arya Grocery Ltd Statement of financial position as at 31 January 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
74,069
85,969
Tangible assets
5
20,655
27,540
94,724
113,509
Current assets
Inventories
25,780
31,110
Debtors
6
778
211
Cash at bank and in hand
55,376
43,758
81,934
75,079
Creditors: amounts falling due within one year
7
(9,767)
(45,549)
Net current assets
72,167
29,530
Total assets less current liabilities
166,891
143,039
Creditors: amounts falling due after more than one year
8
(158,377)
(100,775)
Net assets
8,514
42,264
Capital and reserves
Called up share capital
100
100
Profit and loss account
8,414
42,164
Shareholders' funds
8,514
42,264
For the year ending 31 January 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 October 2025 and were signed on its behalf by
Bhavesh Lilabhai Visana Director Company Registration No. 13165225
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Arya Grocery Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Arya Grocery Ltd is a private company, limited by shares, registered in England and Wales, registration number 13165225. The registered office is Wainfelin Stores, 1 St. Johns Crescent, Wainfelin, Pontypool, NP4 6DZ , Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Computer equipment
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 February 2024
119,000
2,669
121,669
At 31 January 2025
119,000
2,669
121,669
Amortisation
At 1 February 2024
35,700
-
35,700
Charge for the year
11,900
-
11,900
At 31 January 2025
47,600
-
47,600
Net book value
At 31 January 2025
71,400
2,669
74,069
At 31 January 2024
83,300
2,669
85,969
Goodwill is amortised on straight line basis on 10 years and includes any prior year adjustments as well.
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Arya Grocery Ltd Notes to the Accounts for the year ended 31 January 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2024
31,898
10,792
7,000
448
50,138
At 31 January 2025
31,898
10,792
7,000
448
50,138
Depreciation
At 1 February 2024
13,666
4,721
4,047
164
22,598
Charge for the year
4,558
1,518
738
71
6,885
At 31 January 2025
18,224
6,239
4,785
235
29,483
Net book value
At 31 January 2025
13,674
4,553
2,215
213
20,655
At 31 January 2024
18,232
6,071
2,953
284
27,540
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
778
-
Amounts falling due after more than one year
Accrued income and prepayments
-
211
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
2,968
1,748
Trade creditors
(1,344)
9,464
Taxes and social security
4,091
7,947
Other creditors
-
1,140
Loans from directors
-
21,952
Accruals
4,052
3,298
9,767
45,549
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
109,949
100,775
Loans from directors
48,428
-
158,377
100,775
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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