REGISTERED NUMBER: 14312502 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Aivilo Digital Accountancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Bowden

REGISTERED OFFICE:

49 Hurford Drive

Thatcham

Newbury

Berkshire

RG19 4WA

REGISTERED NUMBER:

14312502 (England and Wales)

ACCOUNTANTS:

Aivilo Digital Accountancy Ltd

49 Hurford Drive

Thatcham

Berkshire

RG19 4WA

FIXED ASSETS

Tangible assets

4

1,047

1,289

CURRENT ASSETS

Debtors

5

6,744

8,235

Cash at bank

50,798

24,466

57,542

32,701

CREDITORS

Amounts falling due within one year

6

30,334

18,294

NET CURRENT ASSETS

27,208

14,407

TOTAL ASSETS LESS CURRENT LIABILITIES

28,255

15,696

PROVISIONS FOR LIABILITIES

261

322

NET ASSETS

27,994

15,374

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

27,894

15,274

27,994

15,374

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

J Bowden - Director

1.	STATUTORY INFORMATION

Aivilo Digital Accountancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage completion of the contracted work 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

2,008

Additions

438

At 31 March 2025

2,446

DEPRECIATION

At 1 April 2024

719

Charge for year

680

At 31 March 2025

1,399

NET BOOK VALUE

At 31 March 2025

1,047

At 31 March 2024

1,289

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

2,084

5,574

Directors' current accounts

-

211

Accrued income

4,310

1,850

Prepayments

350

600

6,744

8,235

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

2,745

1,340

Tax

15,444

10,449

Social security and other taxes

479

119

VAT

5,131

3,730

Other creditors

3,053

1,048

Directors' current accounts

1,749

-

Deferred income

1,733

1,608

30,334

18,294

7.	RELATED PARTY DISCLOSURES

During the year the director made a loan with the company, at the balance sheet date the amount to the director was £1,749 (2024 -£211).