ESHIYA LIMITED - Accounts

ESHIYA LIMITED
Statement of Financial Position
As at 31 March 2025

	2025		2024
	£	£	£	£
Fixed assets		897		0
Current assets	52,106		68,951
Creditors: amount falling due within one year	(20,075)		(8,819)
Net current assets		32,031		60,132
Total assets less current liabilities		32,928		60,132
Net assets		32,928		60,132


Capital and reserves		32,928		60,132

NOTES TO THE ACCOUNTS

General Information

ESHIYA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13266571, registration address 19 Holstein Crescent,, Whitehouse,, Milton Keynes, MK8 1ES.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

18 Reducing Balance

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2024	-	-
Additions	916	916
Disposals	-	-
At 31 March 2025	916	916
Depreciation
At 01 April 2024	-	-
Charge for year	19	19
On disposals	-	-
At 31 March 2025	19	19
Net book values
Closing balance as at 31 March 2025	897	897
Opening balance as at 01 April 2024	-	-

3.	Average number of employees Average number of employees during the year was 0 (2024 : 1).

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 05 December 2025 and were signed by:

--------------------------------
Sai Rakesh TEEGALA
Director

Registered Number: 13266571
England and Wales
ESHIYA LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025