2023-03-012024-02-292024-02-29false12705794AVIARA LIMITED2024-04-2247910iso4217:GBPxbrli:pure127057942023-03-01127057942024-02-29127057942023-03-012024-02-29127057942022-03-01127057942023-02-28127057942022-03-012023-02-2812705794bus:SmallEntities2023-03-012024-02-2912705794bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2912705794bus:AbridgedAccounts2023-03-012024-02-2912705794bus:PrivateLimitedCompanyLtd2023-03-012024-02-2912705794core:WithinOneYear2024-02-2912705794core:AfterOneYear2024-02-2912705794core:WithinOneYear2023-02-2812705794core:AfterOneYear2023-02-2812705794core:ShareCapital2024-02-2912705794core:SharePremium2024-02-2912705794core:RevaluationReserve2024-02-2912705794core:OtherReservesSubtotal2024-02-2912705794core:RetainedEarningsAccumulatedLosses2024-02-2912705794core:ShareCapital2023-02-2812705794core:SharePremium2023-02-2812705794core:RevaluationReserve2023-02-2812705794core:OtherReservesSubtotal2023-02-2812705794core:RetainedEarningsAccumulatedLosses2023-02-2812705794core:LandBuildings2024-02-2912705794core:PlantMachinery2024-02-2912705794core:Vehicles2024-02-2912705794core:FurnitureFittings2024-02-2912705794core:OfficeEquipment2024-02-2912705794core:NetGoodwill2024-02-2912705794core:IntangibleAssetsOtherThanGoodwill2024-02-2912705794core:ListedExchangeTraded2024-02-2912705794core:UnlistedNon-exchangeTraded2024-02-2912705794core:LandBuildings2023-02-2812705794core:PlantMachinery2023-02-2812705794core:Vehicles2023-02-2812705794core:FurnitureFittings2023-02-2812705794core:OfficeEquipment2023-02-2812705794core:NetGoodwill2023-02-2812705794core:IntangibleAssetsOtherThanGoodwill2023-02-2812705794core:ListedExchangeTraded2023-02-2812705794core:UnlistedNon-exchangeTraded2023-02-2812705794core:LandBuildings2023-03-012024-02-2912705794core:PlantMachinery2023-03-012024-02-2912705794core:Vehicles2023-03-012024-02-2912705794core:FurnitureFittings2023-03-012024-02-2912705794core:OfficeEquipment2023-03-012024-02-2912705794core:NetGoodwill2023-03-012024-02-2912705794core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2912705794core:ListedExchangeTraded2023-03-012024-02-2912705794core:UnlistedNon-exchangeTraded2023-03-012024-02-2912705794core:MoreThanFiveYears2023-03-012024-02-2912705794core:Non-currentFinancialInstruments2024-02-2912705794core:Non-currentFinancialInstruments2023-02-2812705794dpl:CostSales2023-03-012024-02-2912705794dpl:DistributionCosts2023-03-012024-02-2912705794core:LandBuildings2023-03-012024-02-2912705794core:PlantMachinery2023-03-012024-02-2912705794core:Vehicles2023-03-012024-02-2912705794core:FurnitureFittings2023-03-012024-02-2912705794core:OfficeEquipment2023-03-012024-02-2912705794dpl:AdministrativeExpenses2023-03-012024-02-2912705794core:NetGoodwill2023-03-012024-02-2912705794core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2912705794dpl:GroupUndertakings2023-03-012024-02-2912705794dpl:ParticipatingInterests2023-03-012024-02-2912705794dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2912705794core:ListedExchangeTraded2023-03-012024-02-2912705794dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2912705794core:UnlistedNon-exchangeTraded2023-03-012024-02-2912705794dpl:CostSales2022-03-012023-02-2812705794dpl:DistributionCosts2022-03-012023-02-2812705794core:LandBuildings2022-03-012023-02-2812705794core:PlantMachinery2022-03-012023-02-2812705794core:Vehicles2022-03-012023-02-2812705794core:FurnitureFittings2022-03-012023-02-2812705794core:OfficeEquipment2022-03-012023-02-2812705794dpl:AdministrativeExpenses2022-03-012023-02-2812705794core:NetGoodwill2022-03-012023-02-2812705794core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2812705794dpl:GroupUndertakings2022-03-012023-02-2812705794dpl:ParticipatingInterests2022-03-012023-02-2812705794dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2812705794core:ListedExchangeTraded2022-03-012023-02-2812705794dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2812705794core:UnlistedNon-exchangeTraded2022-03-012023-02-2812705794core:NetGoodwill2024-02-2912705794core:IntangibleAssetsOtherThanGoodwill2024-02-2912705794core:LandBuildings2024-02-2912705794core:PlantMachinery2024-02-2912705794core:Vehicles2024-02-2912705794core:FurnitureFittings2024-02-2912705794core:OfficeEquipment2024-02-2912705794core:AfterOneYear2024-02-2912705794core:WithinOneYear2024-02-2912705794core:ListedExchangeTraded2024-02-2912705794core:UnlistedNon-exchangeTraded2024-02-2912705794core:ShareCapital2024-02-2912705794core:SharePremium2024-02-2912705794core:RevaluationReserve2024-02-2912705794core:OtherReservesSubtotal2024-02-2912705794core:RetainedEarningsAccumulatedLosses2024-02-2912705794core:NetGoodwill2023-02-2812705794core:IntangibleAssetsOtherThanGoodwill2023-02-2812705794core:LandBuildings2023-02-2812705794core:PlantMachinery2023-02-2812705794core:Vehicles2023-02-2812705794core:FurnitureFittings2023-02-2812705794core:OfficeEquipment2023-02-2812705794core:AfterOneYear2023-02-2812705794core:WithinOneYear2023-02-2812705794core:ListedExchangeTraded2023-02-2812705794core:UnlistedNon-exchangeTraded2023-02-2812705794core:ShareCapital2023-02-2812705794core:SharePremium2023-02-2812705794core:RevaluationReserve2023-02-2812705794core:OtherReservesSubtotal2023-02-2812705794core:RetainedEarningsAccumulatedLosses2023-02-2812705794core:NetGoodwill2022-03-0112705794core:IntangibleAssetsOtherThanGoodwill2022-03-0112705794core:LandBuildings2022-03-0112705794core:PlantMachinery2022-03-0112705794core:Vehicles2022-03-0112705794core:FurnitureFittings2022-03-0112705794core:OfficeEquipment2022-03-0112705794core:AfterOneYear2022-03-0112705794core:WithinOneYear2022-03-0112705794core:ListedExchangeTraded2022-03-0112705794core:UnlistedNon-exchangeTraded2022-03-0112705794core:ShareCapital2022-03-0112705794core:SharePremium2022-03-0112705794core:RevaluationReserve2022-03-0112705794core:OtherReservesSubtotal2022-03-0112705794core:RetainedEarningsAccumulatedLosses2022-03-0112705794core:AfterOneYear2023-03-012024-02-2912705794core:WithinOneYear2023-03-012024-02-2912705794core:Non-currentFinancialInstrumentscore:CostValuation2023-03-012024-02-2912705794core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-012024-02-2912705794core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-012024-02-2912705794core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-012024-02-2912705794core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-012024-02-2912705794core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-012024-02-2912705794core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2912705794core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2912705794core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2912705794core:Non-currentFinancialInstrumentscore:CostValuation2024-02-2912705794core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-2912705794core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-2912705794core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-2912705794core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-2912705794core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-2912705794core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-2912705794core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-2912705794core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-2912705794core:Non-currentFinancialInstrumentscore:CostValuation2023-02-2812705794core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-2812705794core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-2812705794core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-2812705794core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-2812705794core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-2812705794core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-2812705794core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-2812705794core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-2812705794bus:Director12023-03-012024-02-29

AVIARA LIMITED

Registered Number
12705794
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

AVIARA LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

KEKLIK, Yusuf Etka

Registered Address

27 Old Gloucester Street
London
WC1N 3AX

Registered Number

12705794 (England and Wales)
AVIARA LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors29,86629,691
Cash at bank and on hand5,5724,123
35,43833,814
Creditors amounts falling due within one year(33,868)(32,460)
Net current assets (liabilities)1,5701,354
Total assets less current liabilities1,5701,354
Net assets1,5701,354
Capital and reserves
Called up share capital100100
Other reserves1,0001,000
Profit and loss account470254
Shareholders' funds1,5701,354
The financial statements were approved and authorised for issue by the Director on 22 April 2024, and are signed on its behalf by:
KEKLIK, Yusuf Etka
Director
Registered Company No. 12705794
AVIARA LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

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
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
2.Average number of employees

20242023
Average number of employees during the year11