REGISTERED NUMBER: 09722213 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Bamya Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

O Akgun

E Hayirli

H Opuz

REGISTERED OFFICE:

21 Hillersdon Avenue

Edgware

Middlesex

HA8 7SG

REGISTERED NUMBER:

09722213 (England and Wales)

ACCOUNTANTS:

VC Accountancy Services Ltd

Chartered Certified Accountants

21 Hillersdon Avenue

Edgware

Middlesex

HA8 7SG

FIXED ASSETS

Intangible assets

4

4,120

4,708

Tangible assets

5

669,448

609,574

673,568

614,282

CURRENT ASSETS

Stocks

37,500

27,500

Debtors

6

46,946

60,888

Cash at bank and in hand

1,118

38,058

85,564

126,446

CREDITORS

Amounts falling due within one year

7

409,558

201,399

NET CURRENT LIABILITIES

(323,994

)

(74,953

)

TOTAL ASSETS LESS CURRENT LIABILITIES

349,574

539,329

CREDITORS

Amounts falling due after more than one year

8

(73,276

)

(152,609

)

PROVISIONS FOR LIABILITIES

(167,362

)

(115,819

)

NET ASSETS

108,936

270,901

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

9

108,837

270,802

SHAREHOLDERS' FUNDS

108,936

270,901

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

E Hayirli - Director

1.	STATUTORY INFORMATION

Bamya 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 2015, is being amortised evenly over its estimated useful life of seventeen 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.

Plant and Equipment

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

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 balance sheet date.

Deferred tax

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

10,000

AMORTISATION

At 1 September 2024

5,292

Charge for year

588

At 31 August 2025

5,880

NET BOOK VALUE

At 31 August 2025

4,120

At 31 August 2024

4,708

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

Equipment

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

24,071

92,158

1,026,962

5,555

1,148,746

Additions

-

-

178,012

-

178,012

At 31 August 2025

24,071

92,158

1,204,974

5,555

1,326,758

DEPRECIATION

At 1 September 2024

16,124

53,021

467,779

2,248

539,172

Charge for year

1,192

5,871

110,579

496

118,138

At 31 August 2025

17,316

58,892

578,358

2,744

657,310

NET BOOK VALUE

At 31 August 2025

6,755

33,266

626,616

2,811

669,448

At 31 August 2024

7,947

39,137

559,183

3,307

609,574

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

12,638

Other debtors

46,946

48,250

46,946

60,888

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

105,848

72,917

Trade creditors

55,361

24,441

Taxation and social security

175,051

69,877

Other creditors

73,298

34,164

409,558

201,399

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

73,276

152,609

9.

RESERVES

Retained

earnings

£

At 1 September 2024

270,802

Deficit for the year

(96,965

)

Dividends

(65,000

)

At 31 August 2025

108,837