REGISTERED NUMBER: 07288739 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Period 1 October 2024 to 31 March 2026

for

Gaya-Nutrition Limited

Page

Company Information

1

Report of the Director

2

Chartered Accountants' Report

3

Income Statement

4

Other Comprehensive Income

5

Balance Sheet

6

Statement of Changes in Equity

7

Notes to the Financial Statements

8

DIRECTOR:

E Loefholm

REGISTERED OFFICE:

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

REGISTERED NUMBER:

07288739 (England and Wales)

ACCOUNTANTS:

Krogh & Partners Limited

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

The director presents her report with the financial statements of the company for the period 1 October 2024 to 31 March 2026.

CESSATION OF TRADING

The company ceased trading on 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the period under review was that of selling health supplements to retail and wholesale.

DIRECTOR

E Loefholm held office during the whole of the period from 1 October 2024 to the date of this report.

AUDITORS

The director has with reference to the exemptions in the Companies Act elected not to appoint auditors.

RESULTS

The Company's loss for the year amounted to GBP 111,689.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

E Loefholm - Director

22 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gaya-Nutrition Limited for the period ended 31 March 2026 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Gaya-Nutrition Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gaya-Nutrition Limited and state those matters that we have agreed to state to the director of Gaya-Nutrition Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gaya-Nutrition Limited and its director for our work or for this report.

It is your duty to ensure that Gaya-Nutrition Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Gaya-Nutrition Limited. You consider that Gaya-Nutrition Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Gaya-Nutrition Limited. 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 financial statements.

Krogh & Partners Limited

823 Salisbury House

29 Finsbury Circus

London

EC2M 5QQ

22 April 2026

TURNOVER

330,639

208,692

Cost of sales

394,050

168,183

GROSS (LOSS)/PROFIT

(63,411

)

40,509

Administrative expenses

47,310

38,831

OPERATING (LOSS)/PROFIT

(110,721

)

1,678

Interest receivable and similar income

1,025

741

(109,696

)

2,419

Interest payable and similar expenses

1,993

-

(LOSS)/PROFIT BEFORE TAXATION

(111,689

)

2,419

Tax on (loss)/profit

-

-

(LOSS)/PROFIT FOR THE FINANCIAL PERIOD

(111,689

)

2,419

(LOSS)/PROFIT FOR THE PERIOD

(111,689

)

2,419

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE PERIOD

(111,689

)

2,419

CURRENT ASSETS

Stocks

-

165,931

Debtors

4

-

1,726

Cash at bank

-

3,076

-

170,733

CREDITORS

Amounts falling due within one year

5

132,025

191,069

NET CURRENT LIABILITIES

(132,025

)

(20,336

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(132,025

)

(20,336

)

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

(132,026

)

(20,337

)

SHAREHOLDERS' FUNDS

(132,025

)

(20,336

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 22 April 2026 and were signed by:

E Loefholm - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 October 2023

1

(22,756

)

(22,755

)

Changes in equity

Total comprehensive income

-

2,419

2,419

Balance at 30 September 2024

1

(20,337

)

(20,336

)

Changes in equity

Total comprehensive income

-

(111,689

)

(111,689

)

Balance at 31 March 2026

1

(132,026

)

(132,025

)

1.	STATUTORY INFORMATION

Gaya-Nutrition Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts have been prepared under the historical cost convention.

The accounting policies of the Company conform to generally accepted practice in the U.K. A summary of the more important accounting policies, which have been applied consistently, is set out below.

Turnover

Turnover derives from the principal activity of the Company and is represented by invoiced sales excluding Value Added Tax.

Foreign currencies

Transactions in foreign currencies are recorded using a fixed rate of exchange. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange ruling at the balance sheet date. Gains or losses on translation are included in the profit and loss account.

Debtors

Debtors are valued individually and there are made provision according to this valuation.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Financial reporting standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

- the requirements of Section 7 Statement of Cash Flows.

3.	EMPLOYEES AND DIRECTORS

There were no staff costs for the period ended 31 March 2026 nor for the year ended 30 September 2024.

The average number of employees during the period was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade debtors

-

1,726

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

VAT

-

18,325

Other creditors

132,025

170,944

Accruals

-

1,800

132,025

191,069

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2024

value:

£

£

1

Ordinary shares

1

1

1