REGISTERED NUMBER: 07562621 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

PYUDA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms A S Fielding

REGISTERED OFFICE:

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

REGISTERED NUMBER:

07562621 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

1,708

793

CURRENT ASSETS

Debtors

5

5,609

509

Cash at bank

202,251

236,684

207,860

237,193

CREDITORS

Amounts falling due within one year

6

4,203

11,857

NET CURRENT ASSETS

203,657

225,336

TOTAL ASSETS LESS CURRENT LIABILITIES

205,365

226,129

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

205,364

226,128

SHAREHOLDERS' FUNDS

205,365

226,129

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

Ms A S Fielding - Director

1.	STATUTORY INFORMATION

Pyuda 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

During the year, the company made contributions into Miss A Fielding's (director) personal pension scheme.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

6,191

Additions

2,198

Disposals

(3,256

)

At 31 March 2026

5,133

DEPRECIATION

At 1 April 2025

5,398

Charge for year

1,283

Eliminated on disposal

(3,256

)

At 31 March 2026

3,425

NET BOOK VALUE

At 31 March 2026

1,708

At 31 March 2025

793

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

5,609

509

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

-

7,176

Other creditors

4,203

4,681

4,203

11,857

7.	RELATED PARTY DISCLOSURES

At 31 March 2026 other creditors included loans made to the company by Miss A S Fielding (Director) amounting to £624 (2025: £624). The loans are interest free with no fixed date for repayment.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms A S Fielding.