Ayo Sales Ltd

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

Registered number: 14499781

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,382		2,423

			2,382		2,423
CURRENT ASSETS
Stocks	5	576		896
Debtors	6	15,212		518
Cash at bank and in hand		172,143		161,368

		187,931		162,782
Creditors: Amounts Falling Due Within One Year	7	(23,684 )		(37,638 )

NET CURRENT ASSETS (LIABILITIES)			164,247		125,144

TOTAL ASSETS LESS CURRENT LIABILITIES			166,629		127,567

NET ASSETS			166,629		127,567

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			166,627		127,565

SHAREHOLDERS' FUNDS			166,629		127,567

For the year ending 30 November 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

Mr Asher Ollech

Director

15/06/2026

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

1. General Information

Ayo Sales Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14499781 . The registered office is 33 St. Margarets Road, Edgware, England, HA8 9UT.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of 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.

The accounts have been prepared on the going concern basis as the directors are of the opinion that the company will meet its liabilities as and when due, due to the continued support of the director and shareholders.

2.2. 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

20% on cost

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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Taxation for the period 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.

2.6. Deferred Taxation

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 period 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.

2.7. Short term debtors and creditors

Short-term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Ayo Sales Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 December 2024	4,113
Additions	902

As at 30 November 2025	5,015

Depreciation
As at 1 December 2024	1,690
Provided during the period	943

As at 30 November 2025	2,633

Net Book Value
As at 30 November 2025	2,382

As at 1 December 2024	2,423

5. Stocks

	2025	2024
	£	£
Stock	576	896

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	15,212	518

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	14,584	8,639
Taxation and social security	9,100	28,999

	23,684	37,638

8. Related Party Transactions

At the balance sheet date, the company owed £12,137 (2024: £7,139) to the directors.

Included in other debtors are amounts totalling £15,000 (2024: Nil) owed from company with common directors.

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