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Registered Number: 13587745
England and Wales
GAYANA & CO LTD
Abridged Accounts
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

GAYANA & CO LTD Contents Page For the year ended 31 August 2025
Accountants' report | 1
Balance sheet | 2
Notes to the financial statements | 3

GAYANA & CO LTD Accountants' Report For the year ended 31 August 2025
Report to the directors on the preparation of the unaudited statutory accounts of GAYANA & CO LTD for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GAYANA & CO LTD for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of GAYANA & CO LTD, as a body, in accordance with the terms of our engagement letter dated 09 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of GAYANA & CO LTD and state those matters that we have agreed to state to the Board of Directors of GAYANA & CO LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GAYANA & CO LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that GAYANA & CO LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GAYANA & CO LTD. You consider that GAYANA & CO LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of GAYANA & CO LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 August 2025. .................................................... Harans & co Chartered certified accountants 324 Stafford road Croydon Surrey CR0 4NH 09 April 2026 1

Registered Number: 13587745 GAYANA & CO LTD Balance Sheet As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 375,963 |  | 121,846
|  | 375,963 |  | 121,846
Current assets |  |  |
Stocks |  | 26,200 |  | 27,890
Cash at bank and in hand |  | (2,398) |  | 815
|  | 23,802 |  | 28,705
Creditors: amount falling due within one year |  | (349,661) |  | (174,374)
Net current assets |  | (325,859) |  | (145,669)
Total assets less current liabilities |  | 50,104 |  | (23,823)
Creditors: amount falling due after more than one year |  | (187,560) |  | (44,849)
Net assets |  | (137,456) |  | (68,672)
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | (137,556) |  | (68,772)
Shareholders' funds |  | (137,456) |  | (68,672)
For the year ended 31 August 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 09 April 2026 and were signed by:
------------------------------- Mrs Tharsini Parameswaran Director
2

GAYANA & CO LTD Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information GAYANA & CO LTD is a private company, limited by shares, registered in England and Wales, registration number 13587745, registration address No 1 Neven Place, Gloucester, Gloucestershire, GL1 5NF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – 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. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. 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:
Plant and Machinery | 15 % Reducing Balance
Motor Vehicles | 15 % Reducing Balance
Fixtures and Fittings | 15 % Reducing Balance
Computer Equipment | 15 % Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 7 (2024 : 8).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 September 2024 | - |  | 86,563 |  | 66,649 |  | 39,473 |  | 5,049 |  | 197,734
Additions | 270,000 |  | 1,555 |  | - |  | - |  | 520 |  | 272,075
Disposals | - |  | - |  | (27,992) |  | - |  | - |  | (27,992)
At 31 August 2025 | 270,000 |  | 88,118 |  | 38,657 |  | 39,473 |  | 5,569 |  | 441,817
Depreciation
At 01 September 2024 | - |  | 21,371 |  | 13,544 |  | 15,232 |  | 1,948 |  | 52,095
Charge for year | - |  | 10,012 |  | 3,767 |  | 3,636 |  | 543 |  | 17,958
On disposals | - |  | - |  | (4,199) |  | - |  | - |  | (4,199)
At 31 August 2025 | - |  | 31,383 |  | 13,112 |  | 18,868 |  | 2,491 |  | 65,854
Net book values
Closing balance as at 31 August 2025 | 270,000 |  | 56,735 |  | 25,545 |  | 20,605 |  | 3,078 |  | 375,963
Opening balance as at 01 September 2024 | - |  | 65,192 |  | 29,312 |  | 24,241 |  | 3,101 |  | 121,846
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3