AIVB LTD - Accounts

AIVB LTD
Contents Page
For the year ended 30 April 2025

Statement of financial position	1
Notes to the financial statements	2

AIVB LTD
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £
Current assets
Stocks		6,827
Debtors		36,557
Cash at bank and in hand		196
		43,580
Creditors: amount falling due within one year		(3,721)
Net current assets		39,859

Total assets less current liabilities		39,859
Creditors: amount falling due after more than one year		(35,799)
Net assets		4,060

Capital and reserves
Called up share capital	3	1
Profit and loss account		4,059
Shareholders' funds		4,060

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 10 December 2025 and were signed by:

-------------------------------
Mrs Yasimbahen Ismail Valli
Director

1

AIVB LTD
Notes to the Abridged Financial Statements
For the year ended 30 April 2025

General Information

AIVB LTD is a private company, limited by shares, registered in , registration number 15619686, registration address C/o Stonebridge Accountants, 19a, Chorley Old Road, BOLTON, Lancashire, BL1 3AD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 0.

3.

Share Capital

Authorised
1 Class A share of £1.00 each

Allotted, called up and fully paid	2025 £
1 Class A share of £1.00 each	1
	1

2

Registered Number: 15619686

AIVB LTD

Abridged Accounts

Period of accounts Start date: 01 May 2024 End date: 30 April 2025