REGISTERED NUMBER: SC456481 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Astraya Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Dr E Boyle

REGISTERED OFFICE:

1 Achareidh Steading

Wyvis Drive

Nairn

IV12 4UB

REGISTERED NUMBER:

SC456481 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Tangible assets

4

422

399

CURRENT ASSETS

Debtors

5

9,075

8,525

Cash at bank

9,988

14,084

19,063

22,609

CREDITORS

Amounts falling due within one year

6

17,466

16,291

NET CURRENT ASSETS

1,597

6,318

TOTAL ASSETS LESS CURRENT LIABILITIES

2,019

6,717

PROVISIONS FOR LIABILITIES

7

90

85

NET ASSETS

1,929

6,632

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

1,927

6,630

SHAREHOLDERS' FUNDS

1,929

6,632

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 October 2026 and were signed by:

Dr E Boyle - Director

1.	STATUTORY INFORMATION

Astraya Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets

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

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

599

Additions

334

At 31 March 2026

933

DEPRECIATION

At 1 April 2025

200

Charge for year

311

At 31 March 2026

511

NET BOOK VALUE

At 31 March 2026

422

At 31 March 2025

399

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

9,075

8,525

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

15,045

15,589

Social security and other taxes

1,614

-

Directors' current accounts

71

32

Accrued expenses

736

670

17,466

16,291

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

90

85

Deferred

tax

£

Balance at 1 April 2025

85

Provided during year

5

Balance at 31 March 2026

90

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Ordinary shares

1

2

2

1

Ordinary B shares

1

-

-

2

2

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Dr E Boyle and Dr E Boyle

Balance outstanding at start of year

(32

)

(24

)

Amounts advanced

64,680

65,180

Amounts repaid

(64,719

)

(65,188

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(71

)

(32

)

During the year the directors advanced the company monies. At the yearend the company was due the directors £71 (2025 £32).No interest has been charge and there are no specific repayment terms.