REGISTERED NUMBER: 11885492 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

AVR COLORECTAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr A Graf Von Roon

REGISTERED OFFICE:

8 Quadrant Grove

London

NW5 4JN

REGISTERED NUMBER:

11885492 (England and Wales)

ACCOUNTANTS:

Tiakyfee Consultants Ltd

5 Dukes Close

Alton

Hampshire

GU34 1PH

FIXED ASSETS

Tangible assets

4

1,440

539

Investments

5

110,938

110,938

112,378

111,477

CURRENT ASSETS

Debtors

6

413,125

358,255

Cash at bank

58,202

10,186

471,327

368,441

CREDITORS

Amounts falling due within one year

7

60,239

63,847

NET CURRENT ASSETS

411,088

304,594

TOTAL ASSETS LESS CURRENT LIABILITIES

523,466

416,071

PROVISIONS FOR LIABILITIES

360

135

NET ASSETS

523,106

415,936

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

523,105

415,935

SHAREHOLDERS' FUNDS

523,106

415,936

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 December 2025 and were signed by:

Dr A Graf Von Roon - Director

1.	STATUTORY INFORMATION

AVR Colorectal 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.

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.

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

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

3,116

Additions

2,166

At 31 March 2025

5,282

DEPRECIATION

At 1 April 2024

2,577

Charge for year

1,265

At 31 March 2025

3,842

NET BOOK VALUE

At 31 March 2025

1,440

At 31 March 2024

539

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

110,938

NET BOOK VALUE

At 31 March 2025

110,938

At 31 March 2024

110,938

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Other debtors

396,252

331,133

Amounts falling due after more than one year:

Other debtors

16,873

27,122

Aggregate amounts

413,125

358,255

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

55,457

56,878

Other creditors

4,782

6,969

60,239

63,847

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Dr A Graf Von Roon

Balance outstanding at start of year

227,852

150,706

Amounts advanced

56,986

79,146

Amounts repaid

(15,500

)

(2,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

269,338

227,852

Interest was charged at HMRC official rate on the director's overdrawn loan account. This amounted to £5,685 (2024: £4,139) and is declared within interest receivable.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr A Graf Von Roon.