ASIA PACIFIC OFFSET LTD


Director	CLARKE, A W


Company Secretary	FREEMAN, D K


Registered Address	20 Mortlake High Street
	London
	SW14 8JN


Registered Number	06268239 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		2,468		3,236
			2,468		3,236
Current assets
Debtors		7,208		5,798
Cash at bank and on hand		54,166		67,946
		61,374		73,744
Creditors amounts falling due within one year	4	(21,323)		(34,508)
Net current assets (liabilities)			40,051		39,236
Total assets less current liabilities			42,519		42,472
Creditors amounts falling due after one year	5		(25,002)		(25,002)
Net assets			17,517		17,470
Capital and reserves
Called up share capital			1		1
Profit and loss account			17,516		17,469
Shareholders' funds			17,517		17,470

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 June 2026, and are signed on its behalf by:

CLARKE, A W
Director
Registered Company No. 06268239

ASIA PACIFIC OFFSET LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 25	12,682	12,682
Additions	1,257	1,257
At 31 December 25	13,939	13,939
Depreciation and impairment
At 01 January 25	9,446	9,446
Charge for year	2,025	2,025
At 31 December 25	11,471	11,471
Net book value
At 31 December 25	2,468	2,468
At 31 December 24	3,236	3,236

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,003	1,755
Taxation and social security	19,320	31,876
Accrued liabilities and deferred income	-	877
Total	21,323	34,508


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	25,002	25,002
Total	25,002	25,002