REGISTERED NUMBER: 09813531 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

David Ayem Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr David Ayem

REGISTERED OFFICE:

Unit 5, 1st Floor

Connect Business Village

24 Derby Road

Liverpool

Merseyside

L5 9PR

REGISTERED NUMBER:

09813531 (England and Wales)

ACCOUNTANTS:

LJS Accounting Services (UK) Ltd

Unit 5, 1st Floor

Connect Business Village

24 Derby Road

Liverpool

Merseyside

L5 9PR

FIXED ASSETS

Tangible assets

4

28,321

13,459

CURRENT ASSETS

Debtors

5

163,974

161,747

Cash at bank

28,781

4,413

192,755

166,160

CREDITORS

Amounts falling due within one year

6

16,591

18,260

NET CURRENT ASSETS

176,164

147,900

TOTAL ASSETS LESS CURRENT LIABILITIES

204,485

161,359

CREDITORS

Amounts falling due after more than one year

7

(16,524

)

(19,296

)

PROVISIONS FOR LIABILITIES

(285

)

-

NET ASSETS

187,676

142,063

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

187,674

142,061

SHAREHOLDERS' FUNDS

187,676

142,063

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 April 2026 and were signed by:

Mr David Ayem - Director

1.	STATUTORY INFORMATION

David Ayem 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 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.

Plant and machinery etc

-

20% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

14,879

Additions

19,568

At 31 December 2025

34,447

DEPRECIATION

At 1 January 2025

1,420

Charge for year

4,706

At 31 December 2025

6,126

NET BOOK VALUE

At 31 December 2025

28,321

At 31 December 2024

13,459

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

12,455

12,451

Other debtors

151,519

149,296

163,974

161,747

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

-

7,853

Taxation and social security

14,863

8,984

Other creditors

1,728

1,423

16,591

18,260

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

16,524

19,296

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by the director Mr David Ayem who owns 100% of the called up share capital.