DAYA FOODS LTD - Accounts

DAYA FOODS LTD
Contents Page
For the year ended 31 July 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

DAYA FOODS LTD Accountants' Report For the year ended 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Brookwater Accountants Ltd 31 July 2025 .................................................... Brookwater Accountants Ltd Devere House 62 Vicar Lane Bradford BD1 5AH 28 April 2026 1

DAYA FOODS LTD
Accountants' Report
For the year ended 31 July 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Brookwater Accountants Ltd
31 July 2025

....................................................

Brookwater Accountants Ltd
Devere House
62 Vicar Lane
Bradford
BD1 5AH
28 April 2026

1

DAYA FOODS LTD
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	15,740	14,774
		15,740	14,774
Current assets
Stocks		55,479	49,335
Debtors		126,850	134,812
Cash at bank and in hand		81,270	42,001
		263,599	226,148
Creditors: amount falling due within one year		(102,205)	(120,177)
Net current assets		161,394	105,971

Total assets less current liabilities		177,134	120,745
Provisions for liabilities		(4,919)	(4,239)
Net assets		172,215	116,506

Capital and reserves
Called up share capital		100	100
Profit and loss account		172,115	116,406
Shareholders' funds		172,215	116,506

For the year ended 31 July 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 income statement 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 28 April 2026 and were signed by:

-------------------------------
Hasan Daya
Director

2

DAYA FOODS LTD
Notes to the Abridged Financial Statements
For the year ended 31 July 2025

General Information

DAYA FOODS LTD is a private company, limited by shares, registered in England and Wales, registration number 13264327, registration address Unit 1 Thorncliffe Square, Thorncliffe Road, Bradford, West Yorkshire, BD8 7DD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

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.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

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 etc

20%

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.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 17 (2024 : 17).

3.

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 August 2024	28,856	28,856
Additions	4,900	4,900
Disposals	-	-
At 31 July 2025	33,756	33,756
Depreciation
At 01 August 2024	14,082	14,082
Charge for year	3,934	3,934
On disposals	-	-
At 31 July 2025	18,016	18,016
Net book values
Closing balance as at 31 July 2025	15,740	15,740
Opening balance as at 01 August 2024	14,774	14,774

3

Registered Number: 13264327
England and Wales
DAYA FOODS LTD

Abridged Accounts

Period of accounts Start date: 01 August 2024 End date: 31 July 2025