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Registration number: 10487097

Autism Parenting Magazine Ltd
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Autism Parenting Magazine Ltd

Contents

Company Information | 1
Directors' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 9

Autism Parenting Magazine Ltd

Company Information

Directors | M G Blakey Mrs D Akbay Blakey

Company secretary | M G Blakey

Registered office | 128 City Road London EC1V 2NX

Accountants | Burton Sweet Limited Chartered accountants & business advisers Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

Autism Parenting Magazine Ltd

Directors' Report
Year Ended 31 December 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors of the company

The directors who held office during the year were as follows:

M G Blakey - Company secretary and director

Mrs D Akbay Blakey

Principal activity

The principal activity of the company is online publishing.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 5 August 2026 and signed on its behalf by:

M G Blakey
Company secretary and director

Autism Parenting Magazine Ltd

(Registration number: 10487097)
Balance Sheet
31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 5,195 | 6,927
Current assets |  |  |
Debtors | 6 | 8,373 | 7,238
Cash at bank and in hand |  | 268,268 | 252,400
|  | 276,641 | 259,638
Creditors: Amounts falling due within one year | 7 | (28,890) | (36,564)
Net current assets |  | 247,751 | 223,074
Total assets less current liabilities |  | 252,946 | 230,001
Provisions for liabilities |  | (1,299) | -
Net assets |  | 251,647 | 230,001
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 251,646 | 230,000
Shareholders' funds |  | 251,647 | 230,001

Autism Parenting Magazine Ltd

(Registration number: 10487097)
Balance Sheet
31 December 2025

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 August 2026 and signed on its behalf by:

......................................... M G Blakey Company secretary and director

Autism Parenting Magazine Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
128 City Road
London
EC1V 2NX
UK

These financial statements were authorised for issue by the Board on 5 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Autism Parenting Magazine Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 25% per annum on the reducing balance

Autism Parenting Magazine Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 1,732 | 2,311

Autism Parenting Magazine Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

5 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 11,960 | 11,960
At 31 December 2025 | 11,960 | 11,960
Depreciation
At 1 January 2025 | 5,033 | 5,033
Charge for the year | 1,732 | 1,732
At 31 December 2025 | 6,765 | 6,765
Carrying amount
At 31 December 2025 | 5,195 | 5,195
At 31 December 2024 | 6,927 | 6,927

6 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 445 | -
Other debtors |  | 817 | -
Prepayments |  | 5,910 | 7,238
Income tax asset |  | 1,201 | -
|  | 8,373 | 7,238

Autism Parenting Magazine Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 21,049 | 16,662
Taxation and social security | 5,853 | 17,998
Accruals and deferred income | 1,988 | 1,854
Other creditors | - | 50
| 28,890 | 36,564