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Company Registration No. 12755750 (England and Wales)
BIYYA LTD Report and Accounts for the year ended 31 July 2025
BIYYA LTD Report and Accounts Contents
Page
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BIYYA LTD Company Information for the year ended 31 July 2025
Director
Aneesa BATOOL
Company Number
12755750 (England and Wales)
Registered Office
21 Siddall Street Manchester M12 4GE
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BIYYA LTD Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Inventories
21,716 
17,630 
Debtors
12,881 
1,583 
Cash at bank and in hand
3,535 
2,440 
38,132 
21,653 
Creditors: amounts falling due within one year
(21,171)
(17,035)
Net current assets
16,961 
4,618 
Total assets less current liabilities
16,961 
4,618 
Creditors: amounts falling due after more than one year
(10,212)
- 
Net assets
6,749 
4,618 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
6,748 
4,617 
Shareholders' funds
6,749 
4,618 
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 April 2026 and were signed on its behalf by
Aneesa BATOOL Director Company Registration No. 12755750
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BIYYA LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
BIYYA LTD is a private company, limited by shares, registered in England and Wales, registration number 12755750. The registered office is 21 Siddall Street, Manchester, M12 4GE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,881 
1,583 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
92 
490 
Trade creditors
9,684 
11,493 
Taxes and social security
539 
575 
Other creditors
9,717 
3,159 
Loans from directors
189 
368 
Accruals
950 
950 
21,171 
17,035 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
10,212 
- 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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