Gaya Property Ltd - Filleted accounts

Registered number

12227615

Gaya Property Ltd

Filleted Accounts

30 April 2026

Gaya Property Ltd
Registered number:		12227615
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		477,851			477,395

Current assets
Debtors	4	84			1,363
Cash at bank and in hand		7,095			1,815
		7,179			3,178

Creditors: amounts falling due within one year	5	(4,488)			(4,103)

Net current assets/(liabilities)			2,691			(925)

Total assets less current liabilities			480,542			476,470

Creditors: amounts falling due after more than one year	6		(441,821)			(456,127)

Provisions for liabilities			(524)			(67)


Net assets			38,197			20,276

Capital and reserves
Called up share capital			10,200			10,200
Profit and loss account			27,997			10,076

Shareholders' funds			38,197			20,276

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Laurence Elliott
Director
Approved by the board on 5 August 2026

Gaya Property Ltd
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Furniture & Fixture			Straight line 20%
	Motor vehicles			Reducing balance 25%

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					0		0


3	Tangible fixed assets
		Land and buildings		Furniture & Fixture		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2025	471,044		6,174		5,999		483,217
	Additions	-		3,684		-		3,684
	At 30 April 2026	471,044		9,858		5,999		486,901

	Depreciation
	At 1 May 2025	-		4,322		1,500		5,822
	Charge for the year	-		1,728		1,500		3,228
	At 30 April 2026	-		6,050		3,000		9,050

	Net book value
	At 30 April 2026	471,044		3,808		2,999		477,851
	At 30 April 2025	471,044		1,852		4,499		477,395


4	Debtors					2026		2025
£							£

	Trade debtors					84		-
	Other debtors					-		1,363
						84		1,363


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Credit cards					517		1,093
	Taxation and social security costs					1,350		-
	Other creditors					2,621		3,010
						4,488		4,103


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					293,508		293,508
	Director's loan account					73,513		97,619
	Other creditors					74,800		65,000
						441,821		456,127


7	Related party transactions

	Within other creditors there is a balance of £71,800 (2025: £65,000) due from Yogasara Training Ltd, a company registered in England & Wales. The Director of the company is also the director of Yogasara Training Ltd.


8	Other information

	Gaya Property Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	10-12 Picton Street
	Bristol
	England
	BS6 5QA