xbrl

15616869falsePerforming arts 2025-05-012026-04-30http://www.companieshouse.gov.uk/2025-04-30http://www.companieshouse.gov.uk/dpl:DistributionCostsdpl:Item12024-05-012025-04-30http://www.companieshouse.gov.uk/dpl:DistributionCostsdpl:Item12025-05-012026-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2025-04-30http://www.companieshouse.gov.uk/cd:Director12025-05-012026-04-30http://www.companieshouse.gov.uk/dpl:DistributionCostsdpl:Item32024-05-012025-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2026-04-30http://www.companieshouse.gov.uk/dpl:DistributionCostsdpl:Item32025-05-012026-04-30http://www.companieshouse.gov.uk/dpl:DistributionCostsdpl:Item52024-05-012025-04-30http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2025-04-30http://www.companieshouse.gov.uk/dpl:DistributionCostsdpl:Item52025-05-012026-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-05-012026-04-30http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2026-04-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-05-012026-04-30http://www.companieshouse.gov.uk/dpl:AdministrativeExpensesdpl:Item12024-05-012025-04-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-05-012026-04-30http://www.companieshouse.gov.uk/dpl:AdministrativeExpensesdpl:Item32024-05-012025-04-30http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2025-05-012026-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-04-30http://www.companieshouse.gov.uk/2024-05-012025-04-30http://www.companieshouse.gov.uk/2025-05-012026-04-30http://www.companieshouse.gov.uk/dpl:AdministrativeExpensesdpl:Item12025-05-012026-04-30http://www.companieshouse.gov.uk/2025-04-30http://www.companieshouse.gov.uk/cd:FRS1022025-05-012026-04-30http://www.companieshouse.gov.uk/dpl:AdministrativeExpensesdpl:Item32025-05-012026-04-30http://www.companieshouse.gov.uk/2026-04-30http://www.companieshouse.gov.uk/cd:FullAccounts2025-05-012026-04-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-05-012026-04-30iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 15616869






AYUS TREASURES LIMITED


UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 30/04/2026
























Prepared By:
XPERT ACCOUNTING SOLUTIONS LTD


ACCOUNTS
FOR THE YEAR ENDED 30/04/2026





DIRECTORS
HADARAGAMAGE DONA Yomali Shanika


REGISTERED OFFICE
187
Mornington Road
Bolton
Greter Manchester
BL1 4EN


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 15616869



ACCOUNTANTS
XPERT ACCOUNTING SOLUTIONS LTD


ACCOUNTS
FOR THEYEARENDED30/04/2026



CONTENTS



		Page

Directors' Report		3

Statement Of Comprehensive Income		4

Balance Sheet		5

Notes To The Accounts		6


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		9

Profit And Loss Account Summaries		10


DIRECTORS' REPORT

FOR THEYEARENDED30/04/2026



The directors present their report and accounts for theyearended30/04/2026

DIRECTORS

The directors who served during theyearwere as follows:

HADARAGAMAGE DONA Yomali Shanika

STATEMENT OF DIRECTORS RESPONSIBILITIES

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulation.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements the directors are required to:
- Select suitable accounting policies and then apply them consistently;
- Make judgements and accounting estimates that are reasonable and prudent;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


The report of the directors has been prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.

This report was approved by the board on30/08/2026




HADARAGAMAGE DONA Yomali Shanika
Director


STATEMENT OF COMPREHENSIVE INCOME
FOR THEYEARENDED30/04/2026


	Notes	2026	2025
		£	£

TURNOVER		51,221	62,835

Cost of sales		(37,051)	(47,072)
GROSS PROFIT		14,170	15,763

Distribution costs and selling expenses		(3,659)	(1,525)
Administrative expenses		(9,272)	(9,008)
OPERATING PROFIT		1,239	5,230

PROFIT ON ORDINARY ACTIVITIES BEFORE TAXATION		1,239	5,230

Tax on profit on ordinary activities	4	(235)	(994)
PROFIT ON ORDINARY ACTIVITIES AFTER TAXATION		1,004	4,236


BALANCE SHEET AT 30/04/2026

			2026		2025
	Notes		£		£

FIXED ASSETS
Intangible assets	5		8,238		6,239

CURRENT ASSETS
Cash at bank and in hand		838		3,491
		838		3,491
CREDITORS: Amounts falling due within one year	6	3,736		5,394
NET CURRENT LIABILITIES			(2,898)		(1,903)
TOTAL ASSETS LESS CURRENT LIABILITIES			5,340		4,336

CAPITAL AND RESERVES

Called up share capital	7		100		100
Profit and loss account			5,240		4,236
SHAREHOLDERS' FUNDS			5,340		4,336

For the year ending 30/04/2026 the company was entitled to exemption 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.


Approved by the board on 30/08/2026 and signed on their behalf by



.............................
HADARAGAMAGE DONA Yomali Shanika
Director




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1b. Intangible Assets
Development expenditure is normally written off in the year of expenditure, however expenditure incurred on specific projects is capitalised when recoverability can be foreseen with reasonable certainty and is amortised in relation to sales from such projects.




1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.




1d. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.




2. OTHER OPERATING EXPENSES	2026	2025
	£	£
Selling and marketing costs	3,659	1,525
Administrative expenses	9,272	9,008
	12,931	10,533




4. TAX ON ORDINARY ACTIVITIES

	2026	2025
	£	£
Corporation tax	235	994
	235	994




5. INTANGIBLE FIXED ASSETS

	Development
	Costs	Total
	£	£
Cost
At 01/05/2025	6,239	6,239
Additions	1,999	1,999
At 30/04/2026	8,238	8,238
Depreciation
At 30/04/2026	-	-
Net Book Amounts
At 30/04/2026	8,238	8,238
At 30/04/2025	6,239	6,239




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2026	2025
	£	£
UK corporation tax	235	994
Directors current account	3,501	3,500
Trade creditors	-	900
	3,736	5,394




7. SHARE CAPITAL	2026	2025
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100




3. EMPLOYEES

	2026	2025
	No.	No.
Average number of employees	-	-