1 January 2025 false No description of principal activity Taxfiler 2024.6 12356598 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12356598 2024-12-31 12356598 2025-01-01 2025-12-31 12356598 business:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12356598 business:FilletedAccounts 2025-01-01 2025-12-31 12356598 2025-12-31 12356598 2024-12-31 12356598 core:WithinOneYear 2025-12-31 12356598 core:WithinOneYear 2024-12-31 12356598 core:AfterOneYear 2025-12-31 12356598 core:AfterOneYear 2024-12-31 12356598 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 12356598 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 12356598 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 12356598 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 12356598 core:PreviouslyStatedAmount 2025-12-31 12356598 core:PreviouslyStatedAmount 2024-12-31 12356598 business:SmallEntities 2025-01-01 2025-12-31 12356598 business:Director1 2025-01-01 2025-12-31 12356598 countries:EnglandWales 2025-01-01 2025-12-31 12356598 business:RegisteredOffice 2025-01-01 2025-12-31 12356598 core:FurnitureFittings 2024-12-31 12356598 core:FurnitureFittings 2025-12-31 12356598 core:FurnitureFittings 2025-01-01 2025-12-31 12356598 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 12356598 (England and Wales)
DAHYA TRADING LTD Unaudited accounts for the year ended 31 December 2025
DAHYA TRADING LTD Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
- 2 -
DAHYA TRADING LTD Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
42,989
50,575
Investments
5
220,000
220,000
262,989
270,575
Current assets
Inventories
315,314
216,143
Cash at bank and in hand
16,144
33,796
331,458
249,939
Creditors: amounts falling due within one year
6
(40,876)
(21,887)
Net current assets
290,582
228,052
Total assets less current liabilities
553,571
498,627
Creditors: amounts falling due after more than one year
7
(542,573)
(500,473)
Net assets/(liabilities)
10,998
(1,846)
Capital and reserves
Called up share capital
1
1
Profit and loss account
10,997
(1,847)
Shareholders' funds
10,998
(1,846)
For the year ending 31 December 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 25 August 2026 and were signed on its behalf by
MR JAYANT VINOD PATEL Director Company Registration No. 12356598
- 3 -
DAHYA TRADING LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
DAHYA TRADING LTD is a private company, limited by shares, registered in England and Wales, registration number 12356598. The registered office is 300 PLATT LANE, MANCHESTER, M14 7BZ, ENGLAND.
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
These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 January 2025
70,000
At 31 December 2025
70,000
Depreciation
At 1 January 2025
19,425
Charge for the year
7,586
At 31 December 2025
27,011
Net book value
At 31 December 2025
42,989
At 31 December 2024
50,575
- 4 -
DAHYA TRADING LTD Notes to the Accounts for the year ended 31 December 2025
5
Investments
Subsidiary undertakings
£
Valuation at 1 January 2025
220,000
Valuation at 31 December 2025
220,000
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
2,267
2,371
Trade creditors
31,458
14,080
Taxes and social security
5,151
3,436
Other creditors
2,000
2,000
40,876
21,887
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
78,637
88,637
Other creditors
158,840
168,840
Loans from directors
305,096
242,996
542,573
500,473
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 5 -