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Company registration number:
09232771
Aryan Rayan Ltd
Unaudited Filleted Financial Statements for the year ended
30 September 2025
Aryan Rayan Ltd
Statement of Financial Position
30 September 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 39,121 |  | 46,603 |
Current assets |  |  |  |  |
Stocks |  | 4,985 |  | 1,870 |
Debtors | 6 | 151,586 |  | 150,344 |
Cash at bank and in hand |  | 23,826 |  | 11,018 |
|  | 180,397 |  | 163,232 |
Creditors: amounts falling due within one year | 7 | (24,317 | ) | (24,505 | )
Net current assets |  | 156,080 |  | 138,727 |
Total assets less current liabilities |  | 195,201 |  | 185,330 |
Creditors: amounts falling due after more than one year | 8 | (10,257 | ) | (20,396 | )
Net assets |  | 184,944 |  | 164,934 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 40 |  | 40 |
Profit and loss account |  | 184,904 |  | 164,894 |
Shareholders funds |  | 184,944 |  | 164,934 |

For the year ending
30 September 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
18 February 2026
, and are signed on behalf of the board by:

Naem Haydari | Matin Shirzad Jan | Zabieh Omari
Director | Director | Director

Company registration number:
09232771
Aryan Rayan Ltd
Notes to the Financial Statements
Year ended
30 September 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
80 Royal Parade
,
Plymouth
,
PL1 1EW
, .

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

## 4 Average number of employees

The average number of persons employed by the company during the year was
13
(2024:
10.00
).

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 October 2024 | 93,462 |
Additions | 267 |
Disposals | (845 | )
At 30 September 2025 | 92,884 |
Depreciation |  |
At 1 October 2024 | 46,859 |
Charge | 6,904 |
At 30 September 2025 | 53,763 |
Carrying amount |  |
At 30 September 2025 | 39,121 |
At 30 September 2024 | 46,603 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 151,586 |  | 150,344 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 4,342 |  | 9,044 |
Taxation and social security | 10,705 |  | 5,904 |
Other creditors | 9,270 |  | 9,557 |
| 24,317 |  | 24,505 |

## 8 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 10,257 |  | 20,396 |