Registration number: 15464466

Aloria Avenue Ltd

Contents

Company Information	1
Accountants' Report	2
Statement of Financial Position	3
Notes to the Unaudited Financial Statements	4 to 7

Aloria Avenue Ltd

Company Information

Directors

Mrs F Isaac G M Dittmer

Registered office

13 Dulwich Wood Avenue London SE19 1HB

Accountants

Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Aloria Avenue Ltd
for the Period Ended 28 February 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aloria Avenue Ltd for the period ended 28 February 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Aloria Avenue Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Aloria Avenue Ltd and state those matters that we have agreed to state to the Board of Directors of Aloria Avenue Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aloria Avenue Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Aloria Avenue Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Aloria Avenue Ltd. You consider that Aloria Avenue Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Aloria Avenue Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

15 August 2025

Aloria Avenue Ltd

(Registration number: 15464466)
Statement of Financial Position as at 28 February 2025

	Note	2025 £
Fixed assets
Tangible assets	4	1,064
Other financial assets	5	568,478
		569,542
Current assets
Debtors	6	568
Cash at bank and in hand		15,196
		15,764
Creditors: Amounts falling due within one year	7	(559,765)
Net current liabilities		(544,001)
Total assets less current liabilities		25,541
Provisions for liabilities		(3,678)
Net assets		21,863
Capital and reserves
Called up share capital	8	200
Non-distributable reserve		15,678
Retained earnings		5,985
Shareholders' funds		21,863

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 15 August 2025 and signed on its behalf by:
 

Mrs F Isaac Director

G M Dittmer Director

Aloria Avenue Ltd

Notes to the Unaudited Financial Statements for the Period from 4 February 2024 to 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
13 Dulwich Wood Avenue
London
SE19 1HB
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Aloria Avenue Ltd

Notes to the Unaudited Financial Statements for the Period from 4 February 2024 to 28 February 2025 (continued)

2	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	25% Reducing balance method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

Aloria Avenue Ltd

Notes to the Unaudited Financial Statements for the Period from 4 February 2024 to 28 February 2025 (continued)

3	Staff numbers

The average number of persons employed by the company (including director) during the period was 2.

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
Additions	1,419	1,419
At 28 February 2025	1,419	1,419
Depreciation
Charge for the period	355	355
At 28 February 2025	355	355
Carrying amount
At 28 February 2025	1,064	1,064

5	Other financial assets (current and non-current)

	Other financial assets £	Total £
Non-current financial assets
Cost or valuation
Additions	549,123	549,123
Fair value adjustments	19,355	19,355
At 28 February 2025	568,478	568,478
Carrying amount
At 28 February 2025	568,478	568,478

Aloria Avenue Ltd

Notes to the Unaudited Financial Statements for the Period from 4 February 2024 to 28 February 2025 (continued)

6

Debtors

Current	2025 £
Other debtors	568
	568

7

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Accruals and deferred income	1,170
Other creditors	558,595
	559,765

8	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary A shares of £100 each	1	100
Ordinary B shares of £100 each	1	100
	2	200