Ayebia Clarke Publishing Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 04871985

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	-		3,249
Debtors	5	100		714
Cash at bank and in hand		-		11,567

		100		15,530
Creditors: Amounts Falling Due Within One Year	6	-		(4,655 )

NET CURRENT ASSETS (LIABILITIES)			100		10,875

TOTAL ASSETS LESS CURRENT LIABILITIES			100		10,875

NET ASSETS			100		10,875

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			-		10,775

SHAREHOLDERS' FUNDS			100		10,875

For the year ending 31 August 2025 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

R A Clarke

Director

01/10/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Ayebia Clarke Publishing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04871985 . The registered office is 7 Syringa Walk, Banbury, Oxfordshire, OX16 1FR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The company has ceased trading with immediate effect. Consequently, the financial statements have been prepared under the 'break-up' basis. Fixed assets have been reclassified to current assets and restated to recoverable amounts, and creditors falling due after more than one year have been reclassified as current liabilities

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Stocks

	2025	2024
	£	£
Stock	-	3,249

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	587
VAT	-	127
Directors' loan accounts	100	-

	100	714

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Ayebia Clarke Publishing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	2,578
Other creditors	-	412
Accruals and deferred income	-	1,650
Directors' loan accounts	-	15

	-	4,655

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mrs Rebecca Clarke	(15 )	65	-	-	50
Mr Malcolm Clarke	(15 )	65	-	-	50

The above loan is unsecured, interest free and repayable on demand.

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