Muti Nayyar Ltd - Accounts

Muti Nayyar Ltd
Contents Page
For the year ended 20 August 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Muti Nayyar Ltd Accountants' Report For the year ended 20 August 2026
Accountant's report to the board of directors of Muti Nayyar Ltd You consider that the company is exempt from an audit for the year ended 20 August 2026. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts, which comprise the Statement of Comprehensive Income, the Statement of Financial Position, and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts. Vijayluxmi Rughoo FCCA Accountancy Enterprise Ltd 71-75 Shelton Street Covent Garden London WC2H 9JQ 25 August 2026 1

Muti Nayyar Ltd
Accountants' Report
For the year ended 20 August 2026

Accountant's report to the board of directors of Muti Nayyar Ltd
You consider that the company is exempt from an audit for the year ended 20 August 2026.
You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts, which comprise the Statement of Comprehensive Income, the Statement of Financial Position, and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.

Vijayluxmi Rughoo FCCA
Accountancy Enterprise Ltd
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
25 August 2026

1

Muti Nayyar Ltd
Statement of Financial Position
As at 20 August 2026

	Notes	2026 £
Fixed assets
Tangible fixed assets	3	275
		275
Current assets
Debtors		16,711
Cash at bank and in hand		6,076
		22,787
Creditors: amount falling due within one year		(7,288)
Net current assets		15,499

Total assets less current liabilities		15,774
Creditors: amount falling due after more than one year		(9,750)
Net assets		6,024

Capital and reserves
Called up share capital	4	10
Profit and loss account		6,014
Shareholders' funds		6,024

For the accounting period the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
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.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 25 August 2026 and were signed on its behalf by:

-------------------------------
Samra Shahzad
Director

2

Muti Nayyar Ltd
Notes to the Abridged Financial Statements
For the year ended 20 August 2026

General Information

Muti Nayyar 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's Information page.

The financial statements are prepared in sterling which is the functional currency of the company.

1.

Accounting policies

Significant accounting policies

These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland 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.

Website cost

Planning and operating costs for the company's website are charged to the ProfitLossAccount as incurred.

Taxation

Taxation for the period 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.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

3 years Straight Line

2.	Average number of employees Average number of employees during the year was 2.

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 21 August 2025	-	-
Additions	412	412
Disposals	-	-
At 20 August 2026	412	412
Depreciation
At 21 August 2025	-	-
Charge for year	137	137
On disposals	-	-
At 20 August 2026	137	137
Net book values
Closing balance as at 20 August 2026	275	275
Opening balance as at 21 August 2025	-	-

4.

Share Capital

Allotted, called up and fully paid	2026 £
10 Ordinary shares of £1.00 each	10
	10

3

Registered Number: 16666226
England and Wales
MUTI NAYYAR LTD

Abridged Accounts

Period of accounts Start date: 21 August 2025 End date: 20 August 2026