REGISTERED NUMBER: 15194701 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 7 OCTOBER 2023 TO 31 OCTOBER 2024

FOR

AVIUM TECHNOLOGIES LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

1,783

Current assets

Debtors

5

832

Creditors

Amounts falling due within one year

6

2,162

Net current liabilities

(1,330

)

Total assets less current liabilities

453

Provisions for liabilities

7

339

Net assets

114

Capital and reserves

Called up share capital

8

100

Retained earnings

14

Shareholders' funds

114

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2024 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 October 2025 and were signed by:

Miss S C Cheyne - Director

1.	Statutory information

Avium Technologies Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 15194701. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is Habgoods Yard, Brooke Lane, Corfe Mullen, Wimborne, Dorset, BH21 3UD.

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 represents amounts received in exchange for architectural and visualisation services provided.

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

-

25% on cost

Taxation

Taxation for the period 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 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 period 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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the period was 1 .

4.	Tangible fixed assets

Computer

equipment

£

Cost

Additions

2,377

At 31 October 2024

2,377

Depreciation

Charge for period

594

At 31 October 2024

594

Net book value

At 31 October 2024

1,783

5.

Debtors: amounts falling due within one year

£

Trade debtors

675

Directors' current accounts

157

832

6.

Creditors: amounts falling due within one year

£

Tax

128

Accruals and deferred income

2,034

2,162

7.	Provisions for liabilities

£

Deferred tax

339

Deferred

tax

£

Charge to Income statement during period

339

Balance at 31 October 2024

339

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

£1

100

Upon incorporation, 100 Ordinary shares were issued at par value.

9.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the period ended 31 October 2024:

£

Miss S C Cheyne

Balance outstanding at start of period

-

Amounts advanced

15,941

Amounts repaid

(15,784

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

157

At the balance sheet date, the director owed the company £157. The balance was repaid within 9 months of the period end.

10.	Ultimate controlling party

The company is controlled by the director, Miss S Cheyne, who owns 100% of the issued share capital.