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Company Registration No. 04892268 (England and Wales)
AVANT CONSULT LTD
Financial Statements
for the Period from 01 September 2023 to 31 August 2024

AVANT CONSULT LTD

Financial Statements for the period ending 31 August 2024

AVANT CONSULT LTD

Financial Statements for the period ending 31 August 2024

Notes to the Accounts

1. Statutory Information
AVANT CONSULT LTD is a private company, limited by shares, registered in England and Wales, registration number 04892268.
2. Accounting Policies
Basis of preparing the Financial Statements
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.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised 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.

AVANT CONSULT LTD

Financial Statements for the period ending 31 August 2024

Notes to the Accounts

Current Tax
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is not recognised as not material.
Tangible Fixed Asset Policy
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:Plant and machinery over 3 to 10 yearsFixtures, fittings, tools and equipment over 2 to 5 years

AVANT CONSULT LTD

Financial Statements for the period ending 31 August 2024

Notes to the Accounts

Intangible Asset Policy
Intangible Assets are stated at cost less accumulated amortisation and impairment losses. Amortisation is charged on a straight-line basis over the assets' estimated useful lives, which do not exceed five years. Internally generated intangible assets are only recognised where the recognition criteria are met.

AVANT CONSULT LTD

Financial Statements for the period ending 31 August 2024

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2024 28
2023 38
4. Principal Activity
Other professional, scientific and technical activities not elsewhere classified

AVANT CONSULT LTD

Financial Statements for the period ending 31 August 2024

Notes to the Accounts

5. Intangible Assets
Other Total
Cost £ £
At 01/09/2023 - -
Additions 275,287 275,287
Disposals - -
Revaluations - -
At 31/08/2024 275,287 275,287
Amortisation
At 01/09/2023 - -
Charge for the Year 43,835 43,835
On Disposals - -
Other increases/(decreases) - -
At end of period 43,835 43,835
Net book value
At 31/08/2024 231,452 231,452
At 31/08/2023 - -
6. Fixed Assets
Plant and Machinery Fixtures and Fittings Total
Cost or valuation £ £ £
At 01/09/2023 17,786 28,936 46,722
Additions 5,354 2,870 8,224
At 31/08/2024 23,140 31,806 54,946
Depreciation
At 01/09/2023 5,001 18,419 23,420
Charge for the year 6,070 1,828 7,898
At 31/08/2024 11,071 20,247 31,318
Net Book Value
At 31/08/2024 12,069 11,559 23,628
At 31/08/2023 12,785 10,517 23,302

AVANT CONSULT LTD

Financial Statements for the period ending 31 August 2024

Notes to the Accounts

7. Investments
Investments in Subsidiaries Other Investments - Listed Other Investments -Unlisted Total
£ £ £ £
Valuation at 01/09/2023 155,210 - - 155,210
Additions - - - -
Disposals (40) - - (40)
Adjustments - - - -
Valuation at 31/08/2024 155,170 - - 155,170