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REGISTERED NUMBER: 11064899 (England and Wales)












FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

AYALA ENTERPRISE LTD

AYALA ENTERPRISE LTD (REGISTERED NUMBER: 11064899)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AYALA ENTERPRISE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTOR: D Sanchez Ayala





REGISTERED OFFICE: 24 St Cuthberts Way
Darlington
DL1 1GB





REGISTERED NUMBER: 11064899 (England and Wales)





ACCOUNTANTS: CP Waites
Chartered Accountants
24 St Cuthberts Way
Darlington
DL1 1GB

AYALA ENTERPRISE LTD (REGISTERED NUMBER: 11064899)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 393,501 394,089
Investment properties 5 4,162,593 3,274,767
4,556,094 3,668,856

CURRENT ASSETS
Stocks 11,500 35,073
Debtors 6 23,770 27,317
Cash at bank 45,881 22,942
81,151 85,332
CREDITORS
Amounts falling due within one year 7 3,813,440 2,914,951
NET CURRENT LIABILITIES (3,732,289 ) (2,829,619 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

823,805

839,237

CREDITORS
Amounts falling due after more than one
year

8

(314,788

)

(349,396

)

PROVISIONS FOR LIABILITIES 10 (80,350 ) (80,500 )
NET ASSETS 428,667 409,341

CAPITAL AND RESERVES
Called up share capital 11 1 1
Fair value reserve 12 259,200 259,200
Retained earnings 169,466 150,140
SHAREHOLDERS' FUNDS 428,667 409,341

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

AYALA ENTERPRISE LTD (REGISTERED NUMBER: 11064899)

BALANCE SHEET - continued
30 NOVEMBER 2024


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 director and authorised for issue on 21 August 2025 and were signed by:





D Sanchez Ayala - Director


AYALA ENTERPRISE LTD (REGISTERED NUMBER: 11064899)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Ayala Enterprise Ltd 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 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 represents rent receivable from the investment properties net of VAT.

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

Equipment - 20% on cost

Freehold land is not depreciated.

Investment properties
The investment properties are shown at their fair value at the balance sheet date. Any surplus or deficit arising from the changes in fair value is recognised in the income statement.

Stocks
Stock is valued at 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 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.

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 2 (2023 - 1 ) .

AYALA ENTERPRISE LTD (REGISTERED NUMBER: 11064899)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

4. TANGIBLE FIXED ASSETS
Freehold
land Equipment Totals
£    £    £   
COST
At 1 December 2023
and 30 November 2024 392,274 2,944 395,218
DEPRECIATION
At 1 December 2023 - 1,129 1,129
Charge for year - 588 588
At 30 November 2024 - 1,717 1,717
NET BOOK VALUE
At 30 November 2024 392,274 1,227 393,501
At 30 November 2023 392,274 1,815 394,089

5. INVESTMENT PROPERTIES
Total
£   
FAIR VALUE
At 1 December 2023 3,274,767
Additions 887,826
At 30 November 2024 4,162,593
NET BOOK VALUE
At 30 November 2024 4,162,593
At 30 November 2023 3,274,767

The director does not believe that there has been an increase or decrease in the value of the investment properties in the year. The properties have not been valued by an independent valuer.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,540 20,200
Amount owed by related party 5,000 -
Prepayments 2,230 7,117
23,770 27,317

AYALA ENTERPRISE LTD (REGISTERED NUMBER: 11064899)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans 45,342 41,847
Trade creditors - 3,240
Corporation tax 14,077 20,366
VAT 8,469 7,117
Director's current account 3,279,540 2,360,099
Accrued expenses 17,012 28,032
Amounts owed to related
parties 446,000 446,000
Other creditors 3,000 8,250
3,813,440 2,914,951

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans falling due in two to five years
repayable by instalments

288,938

334,396
Other creditors 25,850 15,000
314,788 349,396

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loan 315,888 347,913

A bank loan is secured by way of a fixed charge on two investment properties and a fixed and floating charge over all of the property or undertaking of the company.

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 80,350 80,500

Deferred
tax
£   
Balance at 1 December 2023 80,500
Movement (150 )
Balance at 30 November 2024 80,350

The deferred tax provision relates to the revaluation of an investment property to its estimated fair value of £80,000 (2023 - £80,000) and accelerated capital allowances of £350 (2023 - £500).

AYALA ENTERPRISE LTD (REGISTERED NUMBER: 11064899)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary 1 1 1

12. RESERVES
Fair
value
reserve
£   
At 1 December 2023
and 30 November 2024 259,200

13. RELATED PARTY DISCLOSURES

Mr Ayala is the sole director and shareholder of The A4 Academy Group Ltd. At the balance sheet date £5,000 (2023 - £Nil) was due from The A4 Academy Group Ltd.

At the balance sheet date £245,000 (2023 - £245,000) was due to the director's wife and £201,000 (2023 - £201,000) was due to Hannah Ayala Designs Ltd a company in which the director's wife is the sole director and shareholder. During the year rent was charged to Hannah Ayala Designs Ltd of £41,250 (2023 - £45,000).

Loans are interest free and repayable on demand.

14. CONTROLLING PARTY

The controlling party is D Sanchez Ayala.