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Registered Number: SC556498
Scotland

 

 

 

AIVER LTD


Abridged Accounts
 


Period of accounts

Start date: 01 March 2023

End date: 28 February 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Aiver Ltd for the year ended 28 February 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aiver Ltd for the year ended 28 February 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Aiver Ltd, as a body, in accordance with the terms of our engagement letter.

Our work has been undertaken solely to prepare for your approval the accounts of Aiver Ltd and state those matters that we have agreed to state to the Board of Directors of Aiver Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aiver Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Aiver Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Aiver Ltd. You consider that Aiver Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Aiver Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the year ended 28 February 2024.






....................................................

Chawton Hector

2 Maules Gardens
Bristol
Avon
BS34 8AN

11 November 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 12,581   
12,581   
Current assets      
Cash at bank and in hand 12,615    19,755 
Creditors: amount falling due within one year (4,021)   (7,933)
Net current assets 8,594    11,822 
 
Total assets less current liabilities 21,175    11,822 
Net assets 21,175    11,822 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 21,075    11,722 
Shareholders' funds 21,175    11,822 
 


For the year ended 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 11 November 2024 and were signed by:


-------------------------------
F Murphy
Director
2
General Information
Aiver Ltd is a private company, limited by shares, registered in Scotland, registration number SC556498, registration address 15 Kepscaith Grove, Whitburn, Bathgate, West Lothian, EH47 8JE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33% Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 March 2023   1,639    1,639 
Additions 15,324      15,324 
Disposals    
At 28 February 2024 15,324    1,639    16,963 
Depreciation
At 01 March 2023   1,639    1,639 
Charge for year 2,743      2,743 
On disposals    
At 28 February 2024 2,743    1,639    4,382 
Net book values
Closing balance as at 28 February 2024 12,581      12,581 
Opening balance as at 01 March 2023    


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3