REGISTERED NUMBER: 05289503 (England and Wales)

Financial Statements for the Year Ended 28 February 2026

for

Priya Stores Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mrs Jayshree Vijay Vakil

Mr Vijaykumar Nagindas Vakil

SECRETARY:

Mrs Jayshree Vijay Vakil

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

West Midlands

CV6 4AD

BUSINESS ADDRESS:

Bryn De Winton

Brecon

Powys

LD3 9HL

REGISTERED NUMBER:

05289503 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

7,623

7,623

Property, plant and equipment

5

38,144

50,858

45,767

58,481

CURRENT ASSETS

Inventories

79,585

77,545

Debtors

6

705

2,727

Cash at bank and in hand

831

11,319

81,121

91,591

CREDITORS

Amounts falling due within one year

7

97,622

109,488

NET CURRENT LIABILITIES

(16,501

)

(17,897

)

TOTAL ASSETS LESS CURRENT LIABILITIES

29,266

40,584

CREDITORS

Amounts falling due after more than one year

8

-

3,635

NET ASSETS

29,266

36,949

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

29,264

36,947

SHAREHOLDERS' FUNDS

29,266

36,949

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

Mrs Jayshree Vijay Vakil - Director

1.	STATUTORY INFORMATION

Priya Stores Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net sales of goods and services excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

7,623

NET BOOK VALUE

At 28 February 2026

7,623

At 28 February 2025

7,623

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

186,782

DEPRECIATION

At 1 March 2025

135,924

Charge for year

12,714

At 28 February 2026

148,638

NET BOOK VALUE

At 28 February 2026

38,144

At 28 February 2025

50,858

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

-

748

Other debtors

705

1,979

705

2,727

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

10,448

9,654

Trade creditors

22,221

19,515

Taxation and social security

5,263

7,262

Other creditors

59,690

73,057

97,622

109,488

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

-

3,635

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

2

Ordinary

£1

2

2

10.	RELATED PARTY DISCLOSURES

During the year, company had paid rent of £18,000 (2025 : £18,000) in respect of freehold premises "Priya Stores Ltd being the business property owned by the directors.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 28 February 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................