Company Registration No. 09516821 (England and Wales)
AVRUKA LIMITED
Unaudited accounts
for the year ended 31 March 2025
AVRUKA LIMITED
Unaudited accounts
Contents
AVRUKA LIMITED
Company Information
for the year ended 31 March 2025
Company Number
09516821 (England and Wales)
Registered Office
35 Pinner Road
Harrow
HA1 4ES
England
Accountants
Equifin Accountancy Ltd
Unit A-4 Livingstone Court
55 Peel Road
Harrow
Middlesex
HA3 7QT
AVRUKA LIMITED
Statement of financial position
as at 31 March 2025
Intangible assets
35,000
35,000
Tangible assets
28,272
14,822
Cash at bank and in hand
24,292
4,531
Creditors: amounts falling due within one year
(97,024)
(70,232)
Net current assets/(liabilities)
24,708
(18,481)
Total assets less current liabilities
87,980
31,341
Creditors: amounts falling due after more than one year
(139,076)
(62,798)
Net liabilities
(51,096)
(31,457)
Called up share capital
10
10
Profit and loss account
(51,106)
(31,467)
Shareholders' funds
(51,096)
(31,457)
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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 December 2025 and were signed on its behalf by
Sonal Joshi
Director
Company Registration No. 09516821
AVRUKA LIMITED
Notes to the Accounts
for the year ended 31 March 2025
AVRUKA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09516821. The registered office is 35 Pinner Road, Harrow, HA1 4ES, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, including reimbursement of material supplied to customers, excluding discounts, rebates, value-added tax, and other sales taxes. Turnover from the sale of goods is recognized when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognized by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on SLM
Fixtures & fittings
25% on SLM
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
AVRUKA LIMITED
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Other
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
2,522
22,950
5,000
30,472
Additions
5,376
17,499
-
22,875
At 31 March 2025
7,898
40,449
5,000
53,347
At 1 April 2024
630
13,770
1,250
15,650
Charge for the year
1,817
6,670
938
9,425
At 31 March 2025
2,447
20,440
2,188
25,075
At 31 March 2025
5,451
20,009
2,812
28,272
At 31 March 2024
1,892
9,180
3,750
14,822
Amounts falling due within one year
Other debtors
56,000
36,700
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
30,830
-
Amounts owed to group undertakings and other participating interests
-
21,802
Taxes and social security
28,910
11,537
Loans from directors
23,612
28,576
AVRUKA LIMITED
Notes to the Accounts
for the year ended 31 March 2025
8
Creditors: amounts falling due after more than one year
2025
2024
Amounts owed to group undertakings and other participating interests
42,658
-
Other creditors
18,500
26,500
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).