1 November 2022 false No description of principal activity Taxfiler 2024.5 SC611972business:PrivateLimitedCompanyLtd2022-11-012023-10-31 SC6119722022-10-31 SC6119722022-11-012023-10-31 SC611972business:AuditExemptWithAccountantsReport2022-11-012023-10-31 SC611972business:FilletedAccounts2022-11-012023-10-31 SC6119722023-10-31 SC611972business:Director12022-11-012023-10-31 SC611972business:RegisteredOffice2022-11-012023-10-31 SC6119722022-10-31 SC611972core:WithinOneYear2023-10-31 SC611972core:WithinOneYear2022-10-31 SC611972core:AfterOneYear2023-10-31 SC611972core:AfterOneYear2022-10-31 SC611972core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 SC611972core:ShareCapitalcore:PreviouslyStatedAmount2022-10-31 SC611972core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC611972core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-10-31 SC611972core:PreviouslyStatedAmount2023-10-31 SC611972core:PreviouslyStatedAmount2022-10-31 SC611972business:SmallEntities2022-11-012023-10-31 SC611972countries:Scotland2022-11-012023-10-31 SC611972core:ComputerEquipment2022-11-012023-10-31 SC611972core:ComputerEquipment2022-10-31 SC611972core:ComputerEquipment2023-10-31 SC6119722021-11-012022-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC611972 (Scotland)
A.V.A Developments Scotland Ltd Unaudited accounts for the year ended 31 October 2023
A.V.A Developments Scotland Ltd Unaudited accounts Contents
Page
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A.V.A Developments Scotland Ltd Company Information for the year ended 31 October 2023
Director
Lissa Caddis
Company Number
SC611972 (Scotland)
Registered Office
94 HOPE STREET SUITE 2.11 GLASGOW G2 6PH UNITED KINGDOM
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
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A.V.A Developments Scotland Ltd Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
342 
456 
Current assets
Debtors
- 
30,000 
Cash at bank and in hand
4,458 
28,061 
4,458 
58,061 
Creditors: amounts falling due within one year
(317,629)
(202,814)
Net current liabilities
(313,171)
(144,753)
Total assets less current liabilities
(312,829)
(144,297)
Creditors: amounts falling due after more than one year
(495,202)
(515,846)
Net liabilities
(808,031)
(660,143)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(808,131)
(660,243)
Shareholders' funds
(808,031)
(660,143)
For the year ending 31 October 2023 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2024 and were signed on its behalf by
Lissa Caddis Director Company Registration No. SC611972
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A.V.A Developments Scotland Ltd Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
A.V.A Developments Scotland Ltd is a private company, limited by shares, registered in Scotland, registration number SC611972. The registered office is 94 HOPE STREET, SUITE 2.11, GLASGOW, G2 6PH, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 November 2022
608 
At 31 October 2023
608 
Depreciation
At 1 November 2022
152 
Charge for the year
114 
At 31 October 2023
266 
Net book value
At 31 October 2023
342 
At 31 October 2022
456 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
30,000 
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A.V.A Developments Scotland Ltd Notes to the Accounts for the year ended 31 October 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
57,742 
38,712 
Trade creditors
- 
8,881 
Taxes and social security
669 
- 
Other creditors
61,650 
1,500 
Loans from directors
197,568 
153,721 
317,629 
202,814 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
495,202 
515,846 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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