REGISTERED NUMBER: 08783677 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Prayosha & Co Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J A Patel

REGISTERED OFFICE:

5 Sudbury Crescent

Wembley

HA0 2LZ

REGISTERED NUMBER:

08783677 (England and Wales)

ACCOUNTANTS:

Integral Associates Limited

86-90 Paul Street

London

EC2A 4NE

FIXED ASSETS

Intangible assets

4

60,000

60,000

Tangible assets

5

-

-

60,000

60,000

CURRENT ASSETS

Stocks

6

83,521

81,102

Debtors

7

2,966

2,361

Cash at bank and in hand

8,092

17,811

94,579

101,274

CREDITORS

Amounts falling due within one year

8

83,890

90,527

NET CURRENT ASSETS

10,689

10,747

TOTAL ASSETS LESS CURRENT LIABILITIES

70,689

70,747

CAPITAL AND RESERVES

Called up share capital

9

50,000

50,000

Retained earnings

10

20,689

20,747

SHAREHOLDERS' FUNDS

70,689

70,747

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 14 September 2026 and were signed by:

J A Patel - Director

1.	STATUTORY INFORMATION

Prayosha & Co 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 Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

60,000

NET BOOK VALUE

At 31 December 2025

60,000

At 31 December 2024

60,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

3,000

DEPRECIATION

At 1 January 2025

and 31 December 2025

3,000

NET BOOK VALUE

At 31 December 2025

-

6.

STOCKS

31.12.25

31.12.24

£

£

Stocks

83,521

81,102

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

2,966

2,361

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

1,291

4,925

Trade creditors

1,245

1,681

Taxation and social security

3,727

4,513

Other creditors

77,627

79,408

83,890

90,527

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

50,000

Ordinary Shares

1

50,000

50,000

10.

RESERVES

Retained

earnings

£

At 1 January 2025

20,747

Profit for the year

2,942

Dividends

(3,000

)

At 31 December 2025

20,689

11.	ULTIMATE CONTROLLING PARTY

The controlling party is J A Patel.