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Registered number: 14759488
Reyu Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Praddy Financial Consultancy Ltd
Chartered Management Accountants
Reyu Holdings Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Reyu Holdings Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 14759488

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 129 |  | 386
Investment Properties | 5 |  | 1,057,195 |  | 1,057,195
Investments | 6 |  | 1 |  | 1
|  |  | 1,057,325 |  | 1,057,582
CURRENT ASSETS
Cash at bank and in hand |  | 72,863 |  | 28,132 |
|  | 72,863 |  | 28,132 |
Creditors: Amounts Falling Due Within One Year | 7 | (653,911 ) |  | (1,042,996 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (581,048 ) |  | (1,014,864 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 476,277 |  | 42,718
NET ASSETS |  |  | 476,277 |  | 42,718
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 476,177 |  | 42,618
SHAREHOLDERS' FUNDS |  |  | 476,277 |  | 42,718

Page 1
Page 2
Reyu Holdings Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Ashik Shah Director
04/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Reyu Holdings Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Reyu Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14759488 . The registered office is Unit 3 Chiltern Court, Asheridge Road, Chesham, England, HP5 2PX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 20% Straight Line
Fixtures & Fittings | 20% Straight Line

2.3. Investment Properties
Investment properties are initially recognised at cost, which includes the purchase price and any directly attributable costs. These properties are carried at cost, and no depreciation is provided. Changes in the value of these assets are not recognised in the financial statements as the fair value model has not been adopted.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Investment in Maya Pharmacare Limited
Reyu Holdings Ltd holds 100% of the ordinary shares of Maya Pharmacare Limited, which was previously the parent company of the group. The group obtained clearance approval from HMRC, facilitated by Fusion Consulting Limited, via a letter dated 15th September 2022, to transfer 100% of the shares in Maya Pharmacare Limited to Reyu Holdings Ltd.
The investment in Maya Pharmacare Limited is recorded at a nominal value of £1 in the accounts of Reyu Holdings Ltd. as no cash consideration was paid, and no reliable fair value was available for the investment at the date of share-for-share exchange, as per FRS 102 Section 9.26, which allows investments in subsidiaries to be carried at cost or fair value.
In the absence of cash consideration or a fair value, a nominal value is often used as a practical expedient. This approach ensures compliance with the recognition and measurement principles under FRS 102 Section 2, which highlights the overarching principles of faithful representation, relevance, and reliability in financial statements.
Page 3
Page 4
Reyu Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 April 2024 | 514
As at 31 March 2025 | 514
Depreciation
As at 1 April 2024 | 128
Provided during the period | 257
As at 31 March 2025 | 385
Net Book Value
As at 31 March 2025 | 129
As at 1 April 2024 | 386

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 1,057,195

6. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 April 2024 | 1
As at 31 March 2025 | 1
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 1
As at 1 April 2024 | 1

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Other creditors | 642,638 |  | 1,042,346
Taxation and social security | 11,272 |  | 650
| 653,911 |  | 1,042,996

Page 4
Page 5
Reyu Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5