31 August 2023 v2025.24.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsexbrli:purexbrli:sharesiso4217:GBP151075162023-08-312024-08-31151075162024-08-3115107516bus:Director12023-08-312024-08-3115107516bus:Director12024-08-3115107516bus:RegisteredOffice2023-08-312024-08-3115107516core:WithinOneYear2024-08-3115107516core:ShareCapital2024-08-3115107516core:RetainedEarningsAccumulatedLosses2024-08-3115107516core:RetainedEarningsAccumulatedLosses2023-08-312024-08-3115107516core:ShareCapital2023-08-312024-08-311510751612023-08-312024-08-3115107516countries:EnglandWales2023-08-312024-08-3115107516bus:AuditExempt-NoAccountantsReport2023-08-312024-08-3115107516bus:PrivateLimitedCompanyLtd2023-08-312024-08-3115107516bus:SmallEntities2023-08-312024-08-3115107516bus:FullAccounts2023-08-312024-08-31
Company registration number:
15107516
Avirto Ltd
Unaudited Financial Statements for the year ended
31 August 2024
Avirto Ltd
Officers and Professional Advisers
Year ended
31 August 2024
Director
O Galperin
(appointed
31 August 2023
)
Registered office
85 Great Portland Street
First Floor
London
W1W 7LT
United Kingdom
Avirto Ltd
Director's Report
Year ended
31 August 2024
The director presents the report and the unaudited
financial statements
of the company for the year ended 31 August 2024.

Directors

The director who served the company during the year was as follows:
O Galperin
(appointed
31 August 2023
)

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
4 May 2025
and signed on behalf of the board by:
O Galperin
Director
Avirto Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Avirto Ltd
Year ended
31 August 2024
As described on the statement of financial position, the Board of Directors of
Avirto Ltd
are responsible for the preparation of the
financial statements
for the year ended
31 August 2024
, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Altera Services LTD
71 c75 Shelton Street
London
WC2H 9JQ
United Kingdom
Avirto Ltd
Income Statement
Year ended
31 August 2024
2024
£
Turnover
13,067
 
Cost of sales
(12,569
)
Gross profit
498
 
Administrative expenses
(328
)
Operating profit
170
 
Profit before tax
170
 
Tax on profit
(32
)
Profit for the financial year
138
 
The company has no other recognised items of income or expense other than the results for the year as set out above.
Avirto Ltd
Statement of Financial Position
31 August 2024
2024
Note£
Current assets  
Cash at bank and in hand
1,170
 
Creditors: amounts falling due within one year 5
(32
)
Net current assets
1,138
 
Total assets less current liabilities 1,138  
Capital and reserves  
Called up share capital
1,000
 
Profit and loss account
138
 
Shareholders funds
1,138
 
For the year ending
31 August 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
financial statements
were approved by the board of directors and authorised for issue on
4 May 2025
, and are signed on behalf of the board by:
O Galperin
Director
Company registration number:
15107516
Avirto Ltd
Statement of Changes in Equity
Year ended
31 August 2024
Called up share capitalProfit and loss accountTotal
£££
At
31 August 2023
-   -   -  
Profit for the year -   138   138  
Total comprehensive income for the year -  
138
 
138
 
Issue of shares
1,000
 - 
1,000
 
Total investments by and distributions to owners
1,000
 - 
1,000
 
At
31 August 2024
1,000
 
138
 
1,138
 
Avirto Ltd
Notes to the Financial Statements
Year ended
31 August 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
85 Great Portland Street
,
First Floor
,
London
,
W1W 7LT
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the year was
1
.

5 Creditors: amounts falling due within one year

2024
£
Taxation and social security
32