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Company Registration No. 08260240 (England and Wales)
AIYYAPPA LTD Unaudited accounts for the period from 1 November 2024 to 25 October 2025
AIYYAPPA LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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AIYYAPPA LTD Company Information for the period from 1 November 2024 to 25 October 2025
Director
Mr Sivakkumaran PATHMANATHAN
Company Number
08260240 (England and Wales)
Registered Office
14 Stoneleigh Park Road Epsom Surrey KT19 0QT United Kingdom
Accountants
Wisei Accountants Global LTD. 14 Morden Court Parade Morden London England SM4 5HJ
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AIYYAPPA LTD Statement of financial position as at 25 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
40,231 
43,771 
Tangible assets
5
139,789 
140,296 
180,020 
184,067 
Current assets
Inventories
25,920 
58,500 
Cash at bank and in hand
1,415 
8,468 
27,335 
66,968 
Creditors: amounts falling due within one year
6
(84,611)
(126,129)
Net current liabilities
(57,276)
(59,161)
Total assets less current liabilities
122,744 
124,906 
Creditors: amounts falling due after more than one year
7
(56,467)
(62,680)
Net assets
66,277 
62,226 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
66,276 
62,225 
Shareholders' funds
66,277 
62,226 
For the period ending 25 October 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 July 2026 and were signed on its behalf by
Mr Sivakkumaran PATHMANATHAN Director Company Registration No. 08260240
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AIYYAPPA LTD Notes to the Accounts for the period from 1 November 2024 to 25 October 2025
1
Statutory information
AIYYAPPA LTD is a private company, limited by shares, registered in England and Wales, registration number 08260240. The registered office is 14 Stoneleigh Park Road, Epsom, Surrey, KT19 0QT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 November 2024
70,801 
At 25 October 2025
70,801 
Amortisation
At 1 November 2024
27,030 
Charge for the period
3,540 
At 25 October 2025
30,570 
Net book value
At 25 October 2025
40,231 
At 31 October 2024
43,771 
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AIYYAPPA LTD Notes to the Accounts for the period from 1 November 2024 to 25 October 2025
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
136,914 
9,500 
146,414 
At 25 October 2025
136,914 
9,500 
146,414 
Depreciation
At 1 November 2024
- 
6,118 
6,118 
Charge for the period
- 
507 
507 
At 25 October 2025
- 
6,625 
6,625 
Net book value
At 25 October 2025
136,914 
2,875 
139,789 
At 31 October 2024
136,914 
3,382 
140,296 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
- 
17,391 
Taxes and social security
950 
22,803 
Other creditors
83,661 
85,935 
84,611 
126,129 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
56,467 
62,680 
8
Average number of employees
During the period the average number of employees was 2 (2024: 2).
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