Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-29falseNo description of principal activity12023-09-01truefalsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC780675 2023-08-31 SC780675 2023-09-01 2024-08-31 SC780675 2022-09-01 2023-08-31 SC780675 2024-08-31 SC780675 c:Director1 2023-09-01 2024-08-31 SC780675 c:Director1 2024-08-31 SC780675 c:RegisteredOffice 2023-09-01 2024-08-31 SC780675 d:CurrentFinancialInstruments 2024-08-31 SC780675 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 SC780675 d:ShareCapital 2024-08-31 SC780675 d:RetainedEarningsAccumulatedLosses 2024-08-31 SC780675 c:OrdinaryShareClass1 2023-09-01 2024-08-31 SC780675 c:OrdinaryShareClass1 2024-08-31 SC780675 c:FRS102 2023-09-01 2024-08-31 SC780675 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC780675 c:FullAccounts 2023-09-01 2024-08-31 SC780675 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC780675 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC780675










AVOOR LTD
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

 
AVOOR LTD
 

COMPANY INFORMATION


Director
Mr E Coutts (appointed 29 August 2023)




Registered number
SC780675



Registered office
The North Quarter
Building 2

496 Ferry Road

Edinburgh

Scotland

EH5 2DL




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
AVOOR LTD
REGISTERED NUMBER: SC780675

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
20,155

Cash at bank and in hand
  
19,280

  
39,435

Creditors: amounts falling due within one year
 5 
(24,306)

Net current assets
  
 
 
15,129

Total assets less current liabilities
  
15,129

  

Net assets
  
15,129


Capital and reserves
  

Called up share capital 
 6 
2

Profit and loss account
  
15,127

  
15,129


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 May 2025.




Mr E Coutts
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
AVOOR LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

1.


General information

Avoor LTD is a private company, limited by shares, domiciled in Scotland with registration number SC780675. The registered office is The North Quarter, Building 2, 496 Ferry Road, Edinburgh, Scotland, EH5 2DL.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 2

 
AVOOR LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.


 
2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.


4.


Debtors

2024
£


Trade debtors
20,155

20,155



5.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
14,447

Other taxation and social security
7,831

Other creditors
28

Accruals and deferred income
2,000

24,306


Page 3

 
AVOOR LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

6.


Share capital

2024
£
Allotted, called up and fully paid


2 Ordinary shares of £1.00 each
2


During the period, 2 Ordinary shares were issued at par value. 


Page 4