Company registration number SC163339 (Scotland)
Avanti Elektronik Limited
Unaudited financial statements
for the year ended 31 March 2025
Pages for filing with registrar
Avanti Elektronik Limited
Chartered Accountants' report to the director on the preparation of the
unaudited statutory financial statements of Avanti Elektronik Limited
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Avanti Elektronik Limited for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the I CAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20.

This report is made solely to the d irector of Avanti Elektronik Limitedin accordance with the terms of our engagement letter dated 15 April 2010. Our work has been undertaken solely to prepare for your approval the financial statements of Avanti Elektronik Limited and state those matters that we have agreed to state to the d irector of Avanti Elektronik Limited in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Avanti Elektronik Limited and its d irector, for our work or for this report.

It is your duty to ensure that Avanti Elektronik Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Avanti Elektronik Limited. You consider that Avanti Elektronik Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Avanti Elektronik Limited. 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 f inancial statements.

James Milne
Chartered Accountants
5 Bon Accord Square
Aberdeen
AB11 6XZ
13 October 2025
Avanti Elektronik Limited
Balance sheet
as at 31 March 2025
2
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
2
245
335
Current assets
Debtors
3,312
2,465
Cash at bank and in hand
14,625
21,391
17,937
23,856
Creditors: amounts falling due within one year
(969)
(2,250)
Net current assets
16,968
21,606
Net assets
17,213
21,941
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
16,213
20,941
Total equity
17,213
21,941

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Avanti Elektronik Limited
Balance sheet (continued)
as at 31 March 2025
3
The financial statements were approved and signed by the director and authorised for issue on 10 October 2025
Matthias Volkert
Director
Company Registration No. SC163339
Avanti Elektronik Limited
Notes to the financial statements
for the year ended 31 March 2025
4
1
Accounting policies
Company information

Avanti Elektronik Limited is a private company limited by shares incorporated in Scotland. The registered office is 19 Brighton Place, Aberdeen, AB10 6RT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents revenue recognised in the accounts. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying goods and services and excludes value added tax.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Avanti Elektronik Limited
Notes to the financial statements (continued)
for the year ended 31 March 2025
5
2
Tangible fixed assets
Total
£
Cost
At 1 April 2024 and 31 March 2025
3,660
Depreciation and impairment
At 1 April 2024
3,325
Depreciation charged in the year
90
At 31 March 2025
3,415
Carrying amount
At 31 March 2025
245
At 31 March 2024
335
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