By Niya Limited - Accounts to registrar

REGISTERED NUMBER: 08033711 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2017

for

BY NIYA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

N Langdale

Registered office:

Sterling House

19/23 High Street

Kidlington

Oxfordshire

OX5 2DH

Registered number:

08033711 (England and Wales)

Accountants:

Haines Watts

Chartered Accountants

Sterling House

19/23 High Street

Kidlington

Oxfordshire

OX5 2DH

Current assets

Stocks

6,818

Debtors

4

1,123

Cash at bank

1,017

6,831

8,958

14,772

Creditors

Amounts falling due within one year

5

1,663

6,926

Net current assets

7,295

7,846

Total assets less current liabilities

7,295

7,846

Capital and reserves

Called up share capital

1,000

Share premium

39,700

Retained earnings

(33,405

)

(32,854

)

Shareholders' funds

7,295

7,846

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 16 January 2018 and were signed by:

N Langdale - Director

1.	Statutory information

By Niya 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.

2.	Accounting policies

Basis of preparing the financial statements

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

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.

Going concern

The director has made an assessment of the company's ability to continue as a going concern and has identified no material

uncertainties that may cast a significant doubt on the ability of the company to continue as a going concern for the

foreseeable future.

3.	Employees and directors

The average number of employees during the year was 1 .

4.

Debtors: amounts falling due within one year

30/4/17

30/4/16

£

Other debtors

1,123

5.

Creditors: amounts falling due within one year

30/4/17

30/4/16

£

Other creditors

1,663

6,926

6.	Ultimate controlling party

The controlling party is N Langdale.

By Niya Limited - Accounts to registrar - small 17.2

By Niya Limited - Accounts to registrar - small 17.2