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REGISTERED NUMBER: 06059457 (England and Wales)















Financial Statements for the Year Ended 31 January 2025

for

AVC (UK) Ltd

AVC (UK) Ltd (Registered number: 06059457)






Contents of the Financial Statements
for the year ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


AVC (UK) Ltd

Company Information
for the year ended 31 January 2025







DIRECTOR: A L Cotton





SECRETARY: I J Cotton





REGISTERED OFFICE: Unit 3
32 Holmethorpe Avenue
Holmethorpe Ind Estate
Redhill
Surrey
RH1 2NL





REGISTERED NUMBER: 06059457 (England and Wales)





ACCOUNTANTS: LJP Accounting Ltd
Barn Studios
Gaterounds
Parkgate Road
Newdigate
Surrey
RH5 5AJ

AVC (UK) Ltd (Registered number: 06059457)

Balance Sheet
31 January 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,254 25,927

CURRENT ASSETS
Debtors 5 8,473 11,535
Cash at bank and in hand 141,448 122,368
149,921 133,903
CREDITORS
Amounts falling due within one year 6 34,754 29,716
NET CURRENT ASSETS 115,167 104,187
TOTAL ASSETS LESS CURRENT
LIABILITIES

139,421

130,114

PROVISIONS FOR LIABILITIES 3,875 4,073
NET ASSETS 135,546 126,041

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 135,536 126,031
SHAREHOLDERS' FUNDS 135,546 126,041

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 February 2025 and were signed by:





A L Cotton - Director


AVC (UK) Ltd (Registered number: 06059457)

Notes to the Financial Statements
for the year ended 31 January 2025

1. STATUTORY INFORMATION

AVC (UK) Ltd 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.

Turnover
Turnover 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.
Plant and machinery etc - 25% on cost, 25% on reducing balance and 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

AVC (UK) Ltd (Registered number: 06059457)

Notes to the Financial Statements - continued
for the year ended 31 January 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2024 130,481
Additions 5,616
At 31 January 2025 136,097
DEPRECIATION
At 1 February 2024 104,554
Charge for year 7,289
At 31 January 2025 111,843
NET BOOK VALUE
At 31 January 2025 24,254
At 31 January 2024 25,927

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 4,098 5,109
Other debtors 4,375 6,426
8,473 11,535

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 12,007 6,360
Taxation and social security 14,676 18,259
Other creditors 8,071 5,097
34,754 29,716

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A L Cotton.