AYLA RESTAURANT & CAFE LTD

AYLA RESTAURANT & CAFE LTD
Contents Page
For the year ended 31 January 2026

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

AYLA RESTAURANT & CAFE LTD Accountants' Report For the year ended 31 January 2026
Report to the directors on the preparation of the unaudited statutory accounts of AYLA RESTAURANT & CAFE LTD for the year ended 31 January 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AYLA RESTAURANT & CAFE LTD for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of AYLA RESTAURANT & CAFE LTD, as a body, in accordance with the terms of our engagement letter dated 25 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of AYLA RESTAURANT & CAFE LTD and state those matters that we have agreed to state to the Board of Directors of AYLA RESTAURANT & CAFE LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AYLA RESTAURANT & CAFE LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that AYLA RESTAURANT & CAFE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of AYLA RESTAURANT & CAFE LTD.You consider that AYLA RESTAURANT & CAFE LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of AYLA RESTAURANT & CAFE LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 January 2026. .................................................... Dr ARDESHIR DIZNABI 1 Ridgeside Avenue Brighton BN1 8WD 25 October 2026 1

AYLA RESTAURANT & CAFE LTD
Accountants' Report
For the year ended 31 January 2026

Report to the directors on the preparation of the unaudited statutory accounts of AYLA RESTAURANT & CAFE LTD for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AYLA RESTAURANT & CAFE LTD for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of AYLA RESTAURANT & CAFE LTD, as a body, in accordance with the terms of our engagement letter dated 25 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of AYLA RESTAURANT & CAFE LTD and state those matters that we have agreed to state to the Board of Directors of AYLA RESTAURANT & CAFE LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AYLA RESTAURANT & CAFE LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that AYLA RESTAURANT & CAFE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of AYLA RESTAURANT & CAFE LTD.You consider that AYLA RESTAURANT & CAFE LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of AYLA RESTAURANT & CAFE LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 January 2026.

....................................................

Dr ARDESHIR DIZNABI
1
Ridgeside Avenue
Brighton
BN1 8WD
25 October 2026

1

AYLA RESTAURANT & CAFE LTD
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £
Current assets
Creditors: amount falling due within one year		(11,579)
Net current assets		(11,579)

Total assets less current liabilities		(11,579)
Net assets		(11,579)

Capital and reserves
Called up share capital	3	1
Profit and loss account		(11,580)
Shareholders' funds		(11,579)

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

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 director on 25 October 2026 and were signed by:

-------------------------------
Bahram Alisher Amin MRADIAN
Director

2

AYLA RESTAURANT & CAFE LTD
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

AYLA RESTAURANT & CAFE LTD is a private company, limited by shares, registered in , registration number 16220434, registration address 5 FOREST CENTRE, BORDON HAMPSHIRE, GU35 0TN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

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.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.	Average number of employees Average number of employees during the period was=1 1.

3.

Share Capital

Allotted, called up and fully paid	2026 £
1 Class A share of £1.00 each	1
	1

3