IRIS Accounts Production v24.3.0.553 07945610 Board of Directors 1.3.23 29.2.24 29.2.24 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh079456102023-02-28079456102024-02-29079456102023-03-012024-02-29079456102022-02-28079456102022-03-012023-02-28079456102023-02-2807945610ns15:EnglandWales2023-03-012024-02-2907945610ns14:PoundSterling2023-03-012024-02-2907945610ns10:Director12023-03-012024-02-2907945610ns10:PrivateLimitedCompanyLtd2023-03-012024-02-2907945610ns10:SmallEntities2023-03-012024-02-2907945610ns10:AuditExempt-NoAccountantsReport2023-03-012024-02-2907945610ns10:SmallCompaniesRegimeForDirectorsReport2023-03-012024-02-2907945610ns10:SmallCompaniesRegimeForAccounts2023-03-012024-02-2907945610ns10:FullAccounts2023-03-012024-02-2907945610ns10:Director22023-03-012024-02-2907945610ns10:RegisteredOffice2023-03-012024-02-2907945610ns5:CurrentFinancialInstruments2024-02-2907945610ns5:CurrentFinancialInstruments2023-02-2807945610ns5:Non-currentFinancialInstruments2024-02-2907945610ns5:Non-currentFinancialInstruments2023-02-2807945610ns5:ShareCapital2024-02-2907945610ns5:ShareCapital2023-02-2807945610ns5:RetainedEarningsAccumulatedLosses2024-02-2907945610ns5:RetainedEarningsAccumulatedLosses2023-02-2807945610ns5:FurnitureFittings2023-03-012024-02-2907945610ns5:ComputerEquipment2023-03-012024-02-2907945610ns5:FurnitureFittings2023-02-2807945610ns5:ComputerEquipment2023-02-2807945610ns5:FurnitureFittings2024-02-2907945610ns5:ComputerEquipment2024-02-2907945610ns5:FurnitureFittings2023-02-2807945610ns5:ComputerEquipment2023-02-2807945610ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-02-2907945610ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-02-28
REGISTERED NUMBER: 07945610 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

AVISO CONSULTING LIMITED

AVISO CONSULTING LIMITED (REGISTERED NUMBER: 07945610)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


AVISO CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTORS: RG Keeling
F Keeling





REGISTERED OFFICE: 4th Floor
St James House
St James Square
Cheltenham
GL50 3PR





REGISTERED NUMBER: 07945610 (England and Wales)





ACCOUNTANTS: Crowe U.K. LLP
4th Floor
St James House
St James Square
Cheltenham
Gloucestershire
GL50 3PR

AVISO CONSULTING LIMITED (REGISTERED NUMBER: 07945610)

STATEMENT OF FINANCIAL POSITION
29 FEBRUARY 2024

2024 2023
Notes £ £
FIXED ASSETS
Property, plant and equipment 4 385 481

CURRENT ASSETS
Debtors 5 55,026 67,343
Cash at bank 173 -
55,199 67,343
CREDITORS
Amounts falling due within one year 6 (25,932 ) (35,613 )
NET CURRENT ASSETS 29,267 31,730
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,652

32,211

CREDITORS
Amounts falling due after more than one
year

7

(19,973

)

(18,815

)

PROVISIONS FOR LIABILITIES (96 ) (120 )
NET ASSETS 9,583 13,276

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9,483 13,176
SHAREHOLDERS' FUNDS 9,583 13,276

AVISO CONSULTING LIMITED (REGISTERED NUMBER: 07945610)

STATEMENT OF FINANCIAL POSITION - continued
29 FEBRUARY 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 November 2024 and were signed on its behalf by:





RG Keeling - Director


AVISO CONSULTING LIMITED (REGISTERED NUMBER: 07945610)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024


1. STATUTORY INFORMATION

Aviso Consulting 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The directors consider that in preparing the financial statements they have taken into account all information available, and on this basis the financial statements are prepared on a going concern basis.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Office equipment - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

AVISO CONSULTING LIMITED (REGISTERED NUMBER: 07945610)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Office
fittings equipment Totals
£ £ £
COST
At 1 March 2023
and 29 February 2024 5,975 5,253 11,228
DEPRECIATION
At 1 March 2023 5,494 5,253 10,747
Charge for year 96 - 96
At 29 February 2024 5,590 5,253 10,843
NET BOOK VALUE
At 29 February 2024 385 - 385
At 28 February 2023 481 - 481

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 55,026 67,343

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 3,418 9,828
Corporation tax 20,645 21,054
VAT - 2,058
Other creditors 1,869 2,673
25,932 35,613

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans 19,973 18,815

8. RELATED PARTY DISCLOSURES

Included within debtors: amounts falling due within one year is a director's loan account in the sum of £37,558 (2023: £45,332) provided to RG Keeling. The account is unsecured, accrues interest at HM Revenue & Customs ("HMRC") official rate and has no fixed date of repayment.