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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
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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
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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).
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