ARMAYA LTD

Company Registration Number:
11495305 (England and Wales)

Unaudited statutory accounts for the year ended 31 August 2025

Period of accounts

Start date: 1 September 2024

End date: 31 August 2025

ARMAYA LTD

Contents of the Financial Statements

for the Period Ended 31 August 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

ARMAYA LTD

Profit And Loss Account

for the Period Ended 31 August 2025

2025 2024


£
£
Turnover: 9,145,360 6,523,780
Cost of sales: ( 8,678,221 ) ( 6,155,621 )
Gross profit(or loss): 467,139 368,159
Distribution costs: ( 265,788 ) ( 225,690 )
Administrative expenses: ( 145,981 ) ( 110,780 )
Operating profit(or loss): 55,370 31,689
Profit(or loss) before tax: 55,370 31,689
Profit(or loss) for the financial year: 55,370 31,689

ARMAYA LTD

Balance sheet

As at 31 August 2025

Notes 2025 2024


£
£
Called up share capital not paid: 5,000 5,000
Fixed assets
Intangible assets: 3 80,470 55,790
Tangible assets: 4 116,191 78,744
Investments: 5 35,689 25,610
Total fixed assets: 232,350 160,144
Current assets
Stocks: 6 215,670 89,430
Debtors: 7 188,530 245,780
Cash at bank and in hand: 135,780 89,430
Investments: 8 110,420 225,630
Total current assets: 650,400 650,270
Prepayments and accrued income: 40,560 35,647
Creditors: amounts falling due within one year: 9 ( 95,740 ) ( 117,890 )
Net current assets (liabilities): 595,220 568,027
Total assets less current liabilities: 832,570 733,171
Creditors: amounts falling due after more than one year: 10 ( 110,530 ) ( 55,670 )
Provision for liabilities: ( 31,534 ) ( 28,534 )
Accruals and deferred income: ( 28,760 ) ( 20,267 )
Total net assets (liabilities): 661,746 628,700
Capital and reserves
Called up share capital: 5,000 5,000
Other reserves: 601,376 592,011
Profit and loss account: 55,370 31,689
Total Shareholders' funds: 661,746 628,700

The notes form part of these financial statements

ARMAYA LTD

Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 15 May 2026
and signed on behalf of the board by:

Name: Saqlain NAWAZ
Status: Director

The notes form part of these financial statements

ARMAYA LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Revenue is Recognised When it is Probable that Its Economic Benefits associated with tranactions will flow to company and the amount of revenue and associated cost can reliably measured

    Tangible fixed assets depreciation policy

    Assets should be depreciated at 20 % Reducing Balance.

    Valuation information and policy

    company Assets should be valued at Fair Market value.

    Other accounting policies

    According to IFRS.

ARMAYA LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 13 11

ARMAYA LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 September 2024 55,790 0 55,790
Additions 24,680 24,680
Disposals
Revaluations
Transfers
At 31 August 2025 80,470 0 80,470
Amortisation
At 1 September 2024 0 0 0
Charge for year 0 0 0
On disposals
Other adjustments
At 31 August 2025 0 0 0
Net book value
At 31 August 2025 80,470 0 80,470
At 31 August 2024 55,790 0 55,790

ARMAYA LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 September 2024 15,690 25,630 20,021 17,403 78,744
Additions 10,431 16,560 10,456 37,447
Disposals
Revaluations
Transfers
At 31 August 2025 26,121 42,190 20,021 27,859 116,191
Depreciation
At 1 September 2024
Charge for year
On disposals
Other adjustments
At 31 August 2025
Net book value
At 31 August 2025 26,121 42,190 20,021 27,859 116,191
At 31 August 2024 15,690 25,630 20,021 17,403 78,744

ARMAYA LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

5. Fixed assets investments note

Computers, Scanners, Printers, Mobiles, Furniture, Fans, Heater, Air Conditioner, Car, Soft Switches.

ARMAYA LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

6. Stocks

2025 2024
£ £
Stocks 215,670 89,430
Total 215,670 89,430

ARMAYA LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

7. Debtors

2025 2024
£ £
Trade debtors 188,530 245,780
Total 188,530 245,780

ARMAYA LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

8. Current assets investments note

Cash in hand, Marketable securities.

ARMAYA LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

9. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 95,740 117,890
Total 95,740 117,890

ARMAYA LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

10. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Other creditors 110,530 55,670
Total 110,530 55,670