Company Registration No. 09516821 (England and Wales)
AVRUKA LIMITED
Unaudited accounts
for the year ended 31 March 2024
AVRUKA LIMITED
Unaudited accounts
Contents
AVRUKA LIMITED
Company Information
for the year ended 31 March 2024
Company Number
09516821 (England and Wales)
Registered Office
35 Pinner Road
Harrow
HA1 4ES
England
Accountants
Equifin Accountancy Ltd
87 Kingshill drive
Harrow
Middlesex
HA3 8QQ
AVRUKA LIMITED
Statement of financial position
as at 31 March 2024
Intangible assets
35,000
35,000
Tangible assets
14,822
13,770
Cash at bank and in hand
4,531
14,876
Creditors: amounts falling due within one year
(70,232)
(132,174)
Net current (liabilities)/assets
(18,481)
8,912
Total assets less current liabilities
31,341
57,682
Creditors: amounts falling due after more than one year
(62,798)
(71,772)
Net liabilities
(31,457)
(14,090)
Called up share capital
10
10
Profit and loss account
(31,467)
(14,100)
Shareholders' funds
(31,457)
(14,090)
For the year ending 31 March 2024 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 7 October 2024 and were signed on its behalf by
Sonal Joshi
Director
Company Registration No. 09516821
AVRUKA LIMITED
Notes to the Accounts
for the year ended 31 March 2024
AVRUKA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09516821. The registered office is 35 Pinner Road, Harrow, HA1 4ES, England.
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.
These financial statements for the year ended 31 March 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2022.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, including reimbursement of material supplied to customers, excluding discounts, rebates, value-added tax, and other sales taxes. Turnover from the sale of goods is recognized when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognized by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
25% on SLM
Fixtures & fittings
25% on SLM
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
AVRUKA LIMITED
Notes to the Accounts
for the year ended 31 March 2024
4
Intangible fixed assets
Other
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2023
-
22,950
-
22,950
Additions
2,522
-
5,000
7,522
At 31 March 2024
2,522
22,950
5,000
30,472
At 1 April 2023
-
9,180
-
9,180
Charge for the year
630
4,590
1,250
6,470
At 31 March 2024
630
13,770
1,250
15,650
At 31 March 2024
1,892
9,180
3,750
14,822
At 31 March 2023
-
13,770
-
13,770
Amounts falling due within one year
Other debtors
36,700
113,245
7
Creditors: amounts falling due within one year
2024
2023
Amounts owed to group undertakings and other participating interests
21,802
21,802
Taxes and social security
11,537
12,803
Loans from directors
28,576
31,626
AVRUKA LIMITED
Notes to the Accounts
for the year ended 31 March 2024
8
Creditors: amounts falling due after more than one year
2024
2023
Other creditors
26,500
19,500
9
Average number of employees
During the year the average number of employees was 4 (2023: 4).