ARYANA LTD - Accounts

ARYANA LTD
Balance Sheet
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	62,854	5,165
Investments	4	1	1
		62,855	5,166
Current assets
Debtors		197,085	306,707
Cash at bank and in hand		36,581	8,380
		233,666	315,087
Creditors: amount falling due within one year		(41,102)	(48,337)
Net current assets		192,564	266,750

Total assets less current liabilities		255,419	271,916
Provisions for liabilities		(11,942)	(1,291)
Net assets		243,477	270,625

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		243,476	270,624
Shareholders' funds		243,477	270,625

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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 23 September 2025 and were signed by:

-------------------------------
Miss Nelufar Hedayat
Director

ARYANA LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

ARYANA LTD is a private company, limited by shares, registered in England and Wales, registration number 09584596, registration address C/O Shreem Accountants, Integer Millennium House, Bucknalls Lane, Watford, WD25 9XX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) 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 as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

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 balance sheet 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 profit and loss account.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	30% Reducing Balance
Computer Equipment	30% Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

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

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 April 2024	-	23,194	7,342	30,536
Additions	72,721	-	1,516	74,237
Disposals	-	-	-	-
At 31 March 2025	72,721	23,194	8,858	104,773
Depreciation
At 01 April 2024	-	20,066	5,305	25,371
Charge for year	14,544	938	1,066	16,548
On disposals	-	-	-	-
At 31 March 2025	14,544	21,004	6,371	41,919
Net book values
Closing balance as at 31 March 2025	58,177	2,190	2,487	62,854
Opening balance as at 01 April 2024	-	3,128	2,037	5,165

Investments

Cost	Investments in group undertakings	Total
	£	£
At 01 April 2024	1	1
Additions	-	-
Disposals	-	-
At 31 March 2025	1	1

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

Registered Number: 09584596
England and Wales
ARYANA LTD

Abridged Accounts

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