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Company Registration No. 13165225 (England and Wales)
Arya Grocery Ltd Unaudited accounts for the year ended 31 January 2026
Arya Grocery Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Arya Grocery Ltd Company Information for the year ended 31 January 2026
Director
Bhavesh Lilabhai Visana
Company Number
13165225 (England and Wales)
Registered Office
Wainfelin Stores 1 St. Johns Crescent, Wainfelin Pontypool NP4 6DZ Wales
Accountants
Numera Accountancy Ltd Certified Public Accountants 39 Clive Street CARDIFF CF11 7HJ
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Arya Grocery Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
62,169 
74,069 
Tangible assets
5
12,076 
20,655 
74,245 
94,724 
Current assets
Inventories
26,860 
25,780 
Debtors
6
37,099 
778 
Cash at bank and in hand
44,063 
55,376 
108,022 
81,934 
Creditors: amounts falling due within one year
7
(14,248)
(9,767)
Net current assets
93,774 
72,167 
Total assets less current liabilities
168,019 
166,891 
Creditors: amounts falling due after more than one year
8
(162,377)
(158,377)
Net assets
5,642 
8,514 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
5,542 
8,414 
Shareholders' funds
5,642 
8,514 
For the year ending 31 January 2026 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 October 2026 and were signed on its behalf by
Bhavesh Lilabhai Visana Director Company Registration No. 13165225
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Arya Grocery Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Arya Grocery Ltd is a private company, limited by shares, registered in England and Wales, registration number 13165225. The registered office is Wainfelin Stores, 1 St. Johns Crescent, Wainfelin, Pontypool, NP4 6DZ , Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Computer equipment
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 February 2025
119,000 
2,669 
121,669 
At 31 January 2026
119,000 
2,669 
121,669 
Amortisation
At 1 February 2025
47,600 
- 
47,600 
Charge for the year
11,900 
- 
11,900 
At 31 January 2026
59,500 
- 
59,500 
Net book value
At 31 January 2026
59,500 
2,669 
62,169 
At 31 January 2025
71,400 
2,669 
74,069 
Goodwill is amortised on straight line basis on 10 years and includes any prior year adjustments as well.
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Arya Grocery Ltd Notes to the Accounts for the year ended 31 January 2026
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2025
31,898 
10,792 
7,000 
448 
50,138 
Disposals
- 
(10,792)
- 
- 
(10,792)
At 31 January 2026
31,898 
- 
7,000 
448 
39,346 
Depreciation
At 1 February 2025
18,224 
6,239 
4,785 
235 
29,483 
Charge for the year
3,419 
- 
554 
53 
4,026 
On disposals
- 
(6,239)
- 
- 
(6,239)
At 31 January 2026
21,643 
- 
5,339 
288 
27,270 
Net book value
At 31 January 2026
10,255 
- 
1,661 
160 
12,076 
At 31 January 2025
13,674 
4,553 
2,215 
213 
20,655 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
778 
Other debtors
37,099 
- 
37,099 
778 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
2,440 
2,968 
Trade creditors
6,004 
(1,344)
Taxes and social security
3,623 
4,091 
Accruals
2,181 
4,052 
14,248 
9,767 
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Other creditors
111,949 
109,949 
Loans from directors
50,428 
48,428 
162,377 
158,377 
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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