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Registration number: 02009659

AVL Consultancy Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2024

 

AVL Consultancy Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

AVL Consultancy Limited

(Registration number: 02009659)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

6,661

7,342

Current assets

 

Debtors

6

7,336

5,418

Cash at bank and in hand

 

1,807

3,560

 

9,143

8,978

Creditors: Amounts falling due within one year

7

(11,323)

(15,788)

Net current liabilities

 

(2,180)

(6,810)

Net assets

 

4,481

532

Capital and reserves

 

Called up share capital

100

100

Retained earnings

4,381

432

Shareholders' funds

 

4,481

532

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 March 2025 and signed on its behalf by:
 

.........................................
M V Laws
Director

 

AVL Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Bourne House
Horsell Park
Woking
Surrey
GU21 4LY

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. The Directors are supporting the company.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

AVL Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and equipment

25% on reducing balance basis

Fixtures and fittings

25% on reducing balance basis

Office equipment

25% on reducing balance basis

Debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Taxation

2024

2023

£

£

Corporation tax

3,563

6,695

4

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

 

AVL Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

5

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Total
£

Cost or valuation

At 1 October 2023

14,917

63,996

6,478

85,391

Additions

-

-

1,303

1,303

At 30 September 2024

14,917

63,996

7,781

86,694

Depreciation

At 1 October 2023

14,356

61,999

1,694

78,049

Charge for the year

140

499

1,345

1,984

At 30 September 2024

14,496

62,498

3,039

80,033

Carrying amount

At 30 September 2024

421

1,498

4,742

6,661

At 30 September 2023

561

1,997

4,784

7,342

6

Debtors

2024
£

2023
£

Trade debtors

6,789

-

Prepayments

547

819

Other debtors

-

4,599

7,336

5,418

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

87

10

Taxation and social security

8,700

14,078

Other creditors

2,536

1,700

11,323

15,788

 

AVL Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

8

Related party transactions

Transactions with directors

2024

At 1 October 2023
£

Advances to director
£

Repayments by director
£

Other payments made to company by director
£

At 30 September 2024
£

M V Laws

4,574

31,254

(23,140)

(12,918)

(230)

2023

At 1 October 2022
£

Advances to director
£

Repayments by director
£

At 30 September 2023
£

M V Laws

(12,258)

38,810

(21,978)

4,574