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Registration number: 10449426

Ayata Group Ltd.
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Ayata Group Ltd.

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Ayata Group Ltd.

(Registration number: 10449426)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 6,977 | 10,487
Current assets |  |  |
Debtors | 5 | 1,563,182 | 1,493,062
Investments |  | - | 2,000,000
Cash at bank and in hand |  | 4,129,070 | 2,659,129
|  | 5,692,252 | 6,152,191
Creditors: Amounts falling due within one year | 6 | (563,952) | (1,074,840)
Net current assets |  | 5,128,300 | 5,077,351
Total assets less current liabilities |  | 5,135,277 | 5,087,838
Provisions for liabilities |  | (1,745) | (2,622)
Net assets |  | 5,133,532 | 5,085,216
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 5,133,530 | 5,085,214
Shareholders' funds |  | 5,133,532 | 5,085,216

Ayata Group Ltd.

(Registration number: 10449426)
Balance Sheet as at 31 October 2025

For the financial year ending 31 October 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 April 2026

......................................... S Mathew Director

Ayata Group Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Lily Hill House
Lily Hill Road
Bracknell
Berkshire
RG12 2SJ

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Ayata Group Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33.33% straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Ayata Group Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 39 (2024 - 41).

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 November 2024 | 68,771 | 68,771
Additions | 5,313 | 5,313
At 31 October 2025 | 74,084 | 74,084
Depreciation
At 1 November 2024 | 58,284 | 58,284
Charge for the year | 8,823 | 8,823
At 31 October 2025 | 67,107 | 67,107
Carrying amount
At 31 October 2025 | 6,977 | 6,977
At 31 October 2024 | 10,487 | 10,487

Ayata Group Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 849,364 | 1,169,675
Amounts owed by related parties | 7 | 100,000 | 96,675
Prepayments |  | 27,223 | 85,677
Other debtors |  | 586,595 | 141,035
|  | 1,563,182 | 1,493,062

Details of non-current trade and other debtors

£100,000 (2024 -£Nil) of amounts owed by relates parties is classified as non current.

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 250,528 | 275,404
Taxation and social security | 163,071 | 296,465
Other creditors | 150,353 | 502,971
| 563,952 | 1,074,840

7 | Related party transactions

Transactions with the director

2025 | At 1 November 2024 £ | Advances to director £ | Repayments by director £ | At 31 October 2025 £
S Mathew
Director loan account | - | 257,568 | (4,018) | 253,550

2024 | At 1 November 2023 £ | At 31 October 2024 £

Other transactions with the director

During the year, S Mathew (director) had a loan account with the company on which interest has been charged at the HMRC official rate. At the balance sheet date S Mathew owed the company £253,550 (2024: £nil).

Ayata Group Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Income and receivables from related parties

2025 | Entities with joint control or significant influence £ | Other related parties £
Amounts receivable from related party | 100,000 | 19,951

2024 | Entities with joint control or significant influence £ | Other related parties £
Amounts receivable from related party | 96,675 | 5,997