REGISTERED NUMBER: 09312053 (England and Wales)

ADDED VALUE SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Lukas

Mrs J L Lukas

REGISTERED OFFICE:

Unit 4 Coney Green Business Centre

Wingfield View

Clay Cross

Chesterfield

S45 9JW

REGISTERED NUMBER:

09312053 (England and Wales)

ACCOUNTANT:

Clear Vision Accountancy Limited

1 Abacus House

Newlands Road

Corsham

Wiltshire

SN13 0BH

FIXED ASSETS

Intangible assets

4

-

450

Tangible assets

5

5,888

6,779

Investments

6

12,752

16,267

18,640

23,496

CURRENT ASSETS

Debtors

7

14,502

37,390

Cash at bank

24,028

9,825

38,530

47,215

CREDITORS

Amounts falling due within one year

8

80,324

89,339

NET CURRENT LIABILITIES

(41,794

)

(42,124

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(23,154

)

(18,628

)

CREDITORS

Amounts falling due after more than one year

9

22,709

31,422

NET LIABILITIES

(45,863

)

(50,050

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(45,864

)

(50,051

)

(45,863

)

(50,050

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

Mrs J L Lukas - Director

1.	STATUTORY INFORMATION

Added Value Solutions 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, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of seven years.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

Investments

Investments in Crypto currencies during the year have been recognised at cost. Profits and losses have been taken to the income statement. They will be reviewed annually for impairment.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The directors have assessed whether the company is a going concern and have considered all available information about the future and are confident of the company's ability to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 May 2024

280,000

450

280,450

Disposals

-

(450

)

(450

)

At 30 April 2025

280,000

-

280,000

AMORTISATION

At 1 May 2024

and 30 April 2025

280,000

-

280,000

NET BOOK VALUE

At 30 April 2025

-

-

-

At 30 April 2024

-

450

450

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

16,565

Additions

2,781

Disposals

(2,135

)

At 30 April 2025

17,211

DEPRECIATION

At 1 May 2024

9,786

Charge for year

3,439

Eliminated on disposal

(1,902

)

At 30 April 2025

11,323

NET BOOK VALUE

At 30 April 2025

5,888

At 30 April 2024

6,779

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2024

16,267

Disposals

(3,515

)

At 30 April 2025

12,752

NET BOOK VALUE

At 30 April 2025

12,752

At 30 April 2024

16,267

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Trade debtors

10,058

24,258

Other debtors

4,444

13,132

14,502

37,390

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Bank loans and overdrafts

9,278

10,035

Trade creditors

12,774

9,784

Taxation and social security

19,293

42,938

Other creditors

38,979

26,582

80,324

89,339

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/25

30/4/24

£

£

Bank loans

22,709

31,422

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30/4/25

30/4/24

£

£

Mrs J L Lukas

Balance outstanding at start of year

-

(5,716

)

Amounts advanced

-

10,653

Amounts repaid

-

(4,937

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-