AVL Accounting Services Limited

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Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of AVL Accounting Services Limited for the year ended year which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the directors of AVL Accounting Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of AVL Accounting Services Limited and state those matters that we have agreed to state to the directors of AVL Accounting Services Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that AVL Accounting Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of AVL Accounting Services Limited . You consider that AVL Accounting Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of AVL Accounting Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

08/12/2025

Apple Accounting Services Limited

12b Sun Street

Waltham Abbey

Essex

EN9 1EE

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AVL Accounting Services Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 04574814

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,756		9,579

			9,756		9,579
CURRENT ASSETS
Debtors	5	57,135		55,911
Cash at bank and in hand		79,180		115,003

		136,315		170,914
Creditors: Amounts Falling Due Within One Year	6	(66,490 )		(62,805 )

NET CURRENT ASSETS (LIABILITIES)			69,825		108,109

TOTAL ASSETS LESS CURRENT LIABILITIES			79,581		117,688

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,439 )		(2,394 )

NET ASSETS			77,142		115,294

CAPITAL AND RESERVES
Called up share capital	7		400		400
Profit and Loss Account			76,742		114,894

SHAREHOLDERS' FUNDS			77,142		115,294

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Baker Director	Mr Kris Pringle Director	Mr Ben Palmer Director
08/12/2025

The notes on pages 3 to 4 form part of these financial statements.

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AVL Accounting Services Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

AVL Accounting Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04574814 . The registered office is 1st & 2nd Floor, 2 West Street, Ware, Herts, SG12 9EE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% reducing balance
Computer Equipment	33% reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	9	8

	9	8

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AVL Accounting Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	11,278	15,001	26,279
Additions	408	3,946	4,354
Disposals	(1,573 )	(2,935 )	(4,508 )

As at 31 March 2025	10,113	16,012	26,125

Depreciation
As at 1 April 2024	7,355	9,345	16,700
Provided during the period	1,058	2,564	3,622
Disposals	(1,471 )	(2,482 )	(3,953 )

As at 31 March 2025	6,942	9,427	16,369

Net Book Value
As at 31 March 2025	3,171	6,585	9,756

As at 1 April 2024	3,923	5,656	9,579

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	46,403	44,777
Prepayments and accrued income	8,722	9,124
Other debtors	2,010	2,010

	57,135	55,911

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,230	503
Corporation tax	26,044	19,648
Other taxes and social security	5,085	3,461
VAT	31,421	25,726
Other creditors	585	12,447
Accruals and deferred income	1,125	1,020

	66,490	62,805

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	400	400

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