REGISTERED NUMBER: 06527096 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Avoca Consulting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D T Moloney

SECRETARY:

G Moloney

REGISTERED OFFICE:

7 Pembridge Place

Putney

London

SW15 2QE

REGISTERED NUMBER:

06527096 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Tangible assets

4

534

1,144

CURRENT ASSETS

Debtors

5

44,459

13,952

Cash at bank

55,232

65,268

99,691

79,220

CREDITORS

Amounts falling due within one year

6

(50,886

)

(43,534

)

NET CURRENT ASSETS

48,805

35,686

TOTAL ASSETS LESS CURRENT LIABILITIES

49,339

36,830

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

49,239

36,730

SHAREHOLDERS' FUNDS

49,339

36,830

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 his 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 December 2025 and were signed by:

D T Moloney - Director

1.	STATUTORY INFORMATION

Avoca Consulting Ltd 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.

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

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, excluding discounts, rebates, value added tax and other sales taxes.

Income is recognised on the issue of an invoice when service has been provided.

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% Straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

5,398

DEPRECIATION

At 1 April 2024

4,254

Charge for year

610

At 31 March 2025

4,864

NET BOOK VALUE

At 31 March 2025

534

At 31 March 2024

1,144

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

44,459

13,952

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

50,457

43,198

Other creditors

429

336

50,886

43,534

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other creditors at the year end is an amount of £430 (2024: £336) due to D T Moloney, the director of the company. Interest of £1,435 (2024: £882) has been charged on the overdrawn balance at the rate of 2.25% whilst the account was overdrawn.

The following amounts were advanced to the director during the year and were considered material;

April 2024

£22,939

July 2024

£12,939

September 2024

£12,939

There have been no other advances which were considered material and no other advances exceeding £10,000 to the director.