ACCOUNTS - Final Accounts preparation

Registered number: 08714617

EDGE PUBLICITY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

EDGE PUBLICITY LIMITED

REGISTERED NUMBER: 08714617

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		31 December 2025		31 December 2024
Note		£		£

Fixed assets
Tangible assets	4		-		888
			-		888
Current assets
Debtors: amounts falling due within one year	5	28,789		100,139
Cash at bank and in hand	6	516,482		566,812
Current Liabilities		545,271		666,951
Creditors: amounts falling due within one year	7	(215,856)		(258,735)
Net current assets			329,415		408,216
Total assets less current liabilities			329,415		409,104

Net assets			329,415		409,104

Capital and reserves
Called up share capital	8	1,000	1,000
Profit and loss account		328,415	408,104
		329,415	409,104

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 September 2026.

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EDGE PUBLICITY LIMITED

REGISTERED NUMBER: 08714617

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

Shoshanna Miriam Stone

Director

The notes on pages 3 to 7 form part of these financial statements.

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EDGE PUBLICITY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

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

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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EDGE PUBLICITY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income 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 income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Fixtures and fittings	-	25%	on reducing balance
				Office equipment	-	25%	on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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EDGE PUBLICITY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including the director, during the year was as follows:

	2025	2024
	No.	No.

Employees	6	6

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EDGE PUBLICITY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Tangible fixed assets

	Fixtures and fittings	Office equipment	Total
	£	£	£

At 1 January 2025	1,546	2,281	3,827
Disposals	(1,546)	(2,281)	(3,827)
At 31 December 2025	-	-	-

At 1 January 2025	1,423	1,516	2,939
Charge for the year on owned assets	31	191	222
Disposals	(1,454)	(1,707)	(3,161)
At 31 December 2025	-	-	-
Net book value
At 31 December 2025	-	-	-
At 31 December 2024	123	765	888

Debtors

					2025	2024
					£	£


Trade debtors	18,020	76,051
Other debtors	10,632	19,757
Prepayments and accrued income	137	4,331
	28,789	100,139

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EDGE PUBLICITY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	516,482	566,812
Less: bank overdrafts	(5,296)	-
	511,186	566,812

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank overdrafts	5,296	-
Trade creditors	379	6,392
Other taxation and social security	39,048	182,574
Other creditors	171,133	59,219
Accruals and deferred income	-	10,550
	215,856	258,735

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1,000 (2024 - 1,000) Ordinary shares of £1.0 each	1,000	1,000

9.	Related party transactions
	Included in creditors due within a year is an amount of £170,288 (2024: £45,060) owed to connected companies under common control. The amount is interest free and repayable on demand. Included in other creditors due within a year is an amount of £845 (2024: £3,023) due to a director of the company. The amount is interest free and repayable on demand.

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