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Company Registration No. 12843922 (England and Wales)
TIYAL LTD Unaudited accounts for the year ended 31 August 2025
TIYAL LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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TIYAL LTD Company Information for the year ended 31 August 2025
Directors
Kazim YOUNIS Mohammed YOUNIS Nazim YOUNIS
Company Number
12843922 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS LS6 1PY ENGLAND
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of TIYAL LTD for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TIYAL LTD for the year ended 31 August 2025 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
HLA Accountants Chartered Certified Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY 4 August 2026
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TIYAL LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
584,508
585,324
Current assets
Debtors
5
100
100
Cash at bank and in hand
130,674
113,463
130,774
113,563
Creditors: amounts falling due within one year
6
(637,121)
(649,492)
Net current liabilities
(506,347)
(535,929)
Net assets
78,161
49,395
Capital and reserves
Called up share capital
100
100
Profit and loss account
78,061
49,295
Shareholders' funds
78,161
49,395
For the year ending 31 August 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 directors acknowledge their 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 of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by
Kazim YOUNIS Director Company Registration No. 12843922
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TIYAL LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
TIYAL LTD is a private company, limited by shares, registered in England and Wales, registration number 12843922. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY, 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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, 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:
Fixtures & fittings
10% diminishing balance method.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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TIYAL LTD Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
577,162
12,485
589,647
At 31 August 2025
577,162
12,485
589,647
Depreciation
At 1 September 2024
-
4,323
4,323
Charge for the year
-
816
816
At 31 August 2025
-
5,139
5,139
Net book value
At 31 August 2025
577,162
7,346
584,508
At 31 August 2024
577,162
8,162
585,324
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
100
100
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
7,676
4,563
Loans from directors
625,907
643,459
Accruals
3,538
1,470
637,121
649,492
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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