Registered number
SC819217
EYANAS LTD
Filleted Accounts
31 August 2025

EYANAS LTD
Registered number: | SC819217
Balance Sheet
as at 31 August 2025
Notes |  |  | 2025 |
£ |
Fixed assets
Tangible assets | 3 |  |  | 1,250
Current assets
Debtors | 4 |  | 101
Cash at bank and in hand |  |  | 451
|  |  | 552 |  |
Creditors: amounts falling due within one year | 5 |  | (348)
Net current assets |  |  |  | 204 |
Total assets less current liabilities |  |  |  | 1,454 |
Creditors: amounts falling due after more than one year | 6 |  |  | (2,339)
Net liabilities |  |  |  | (885) |
Capital and reserves
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | (985)
Shareholder's funds |  |  |  | (885) |
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Aminul Islam
Director
Approved by the board on 5 May 2026

EYANAS LTD
Notes to the Accounts
for the period from 12 August 2024 to 31 August 2025
1 | Accounting policies
| Basis of preparation
| 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | N/A
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| Additions | 1,250
| At 31 August 2025 | 1,250
| Depreciation
| At 31 August 2025 | -
| Net book value
| At 31 August 2025 | 1,250
4 | Debtors | 2025 |
£ |
| Trade debtors | 101
5 | Creditors: amounts falling due within one year | 2025 |
£ |
| Trade creditors | 348
6 | Creditors: amounts falling due after one year | 2025 |
£ |
| Directors' Loan Account | 2,339
7 | Other information
| EYANAS LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 38 Kilberry Street
| Glasgow
| Scotland
| G21 2HH

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