AVESTA (MANCHESTER) LTD


Director	Javid Aria


Registered Number	07964960 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		20,000		20,000
Tangible assets	4		5,940		6,987
			25,940		26,987
Current assets
Stocks	5	276,673		215,000
Debtors		11,247		449
Cash at bank and on hand		1,313,188		1,249,021
		1,601,108		1,464,470
Creditors amounts falling due within one year	6	(730,181)		(643,796)
Net current assets (liabilities)			870,927		820,674
Total assets less current liabilities			896,867		847,661
Creditors amounts falling due after one year	7		(50,000)		(90,000)
Net assets			846,867		757,661
Capital and reserves
Called up share capital			100		100
Profit and loss account			846,767		757,561
Shareholders' funds			846,867		757,661

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 December 2025, and are signed on its behalf by:

Javid Aria
Director
Registered Company No. 07964960

AVESTA (MANCHESTER) LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets ,are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful life at the following rates.


		Reducing balance (%)
	Fixtures and fittings	10

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		8

3.	Intangible assets

4.	Tangible fixed assets

	Fixtures & fittings	Total
	£	£
Cost or valuation
At 01 April 24	13,713	13,713
At 31 March 25	13,713	13,713
Depreciation and impairment
At 01 April 24	6,726	6,726
Charge for year	1,047	1,047
At 31 March 25	7,773	7,773
Net book value
At 31 March 25	5,940	5,940
At 31 March 24	6,987	6,987

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	276,673	215,000
Total	276,673	215,000

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	297,360	196,702
Taxation and social security	101,746	161,162
Dividends payable	320,000	260,000
Other creditors	11,075	25,932
Total	730,181	643,796


	The Directors Loan Account is reported in the financial statements as Other Creditors.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	50,000	90,000
Total	50,000	90,000


	Creditors Amount Falling Due with one Year: Trade Creditors 297,360 Director Loan 11,075 Paye Payable 16,295 Corporation Tax 72,998 Vat 12,453 Dividend Payable 320,000 --------------- 730,181 =========