CHAYAN LIMITED - Accounts

CHAYAN LIMITED
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	23,204	0
Tangible fixed assets	4	79,269	102,782
		102,473	102,782
Current assets
Stocks	5	5,000	0
Debtors	6	49,694	256,678
Cash at bank and in hand		156,979	192,248
		211,673	448,926
Creditors: amount falling due within one year	7	(76,664)	(204,300)
Net current assets		135,009	244,626

Total assets less current liabilities		237,482	347,408
Creditors: amount falling due after more than one year	8	0	(8,120)
Provisions for liabilities	9	(25,619)	(24,445)
Net assets		211,863	314,843

Capital and reserves
Called up share capital		1	1
Profit and loss account		211,862	314,842
Shareholders' funds		211,863	314,843

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 29 May 2026 and were signed on its behalf by:

-------------------------------
Jiacheng Nie
Director

CHAYAN LIMITED
Notes to the Financial Statements
For the year ended 28 February 2026

General Information

CHAYAN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14638740, registration address 237 SHAFTESBURY AVENUE, LONDON, WC2H 8EH.

The presentation currency is £ sterling.

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)

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of 10 years.

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:

Fixtures and Fittings	3 Straight Line
Improvements to property	5 Straight Line

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 10 (2025 : 22).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 March 2025	-	-
Additions	25,546	25,546
Disposals	-	-
At 28 February 2026	25,546	25,546
Amortisation
At 01 March 2025	-	-
Charge for year	2,342	2,342
On disposals	-	-
At 28 February 2026	2,342	2,342
Net book values
At 28 February 2026	23,204	23,204
At 28 February 2025	-	-

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Improvements to property	Total
	£	£	£
At 01 March 2025	86,502	42,484	128,986
Additions	27,065	12,878	39,943
Disposals	(36,885)	-	(36,885)
At 28 February 2026	76,682	55,362	132,044
Depreciation
At 01 March 2025	22,870	3,335	26,205
Charge for year	27,082	11,830	38,912
On disposals	(12,342)	-	(12,342)
At 28 February 2026	37,610	15,165	52,775
Net book values
Closing balance as at 28 February 2026	39,072	40,197	79,269
Opening balance as at 01 March 2025	63,632	39,150	102,782

Stocks

	2026 £		2025 £
Stocks	5,000		0
	5,000		0

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	192	0
Prepayments & Accrued Income	2,984	39,287
Deposits paid	34,558	41,058
Other Debtors	7,403	129,770
Directors' Current Accounts	0	1,493
VAT	4,557	45,070
	49,694	256,678

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	49,642	146,342
Corporation Tax	9,915	32,916
PAYE & Social Security	3,125	4,164
Wages & Salaries Control Account	12,367	20,878
Directors' Current Accounts	1,615	0
	76,664	204,300

Creditors: amount falling due after more than one year

	2026 £		2025 £
Other Creditors	0		8,120
	0		8,120

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	25,619		24,445
	25,619		24,445

Registered Number: 14638740
England and Wales
CHAYAN LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 March 2025 End date: 28 February 2026