REGISTERED NUMBER: 10645284 (England and Wales)

AVOKO GROUP HOLDINGS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S M Grigg

Mr R Singh

Mr M Singh Gahir

REGISTERED OFFICE:

Suite F6 Bedford Ilab

Priory Business Park

Bedford

MK44 3RZ

REGISTERED NUMBER:

10645284 (England and Wales)

ACCOUNTANTS:

Shah & Co (Accountants) Ltd

Chartered Certified Accountants

Cash's Business Centre

1st Floor

228 Widdrington Road

Coventry

West Midlands

CV1 4PB

FIXED ASSETS

Tangible assets

4

493

657

CURRENT ASSETS

Debtors

5

3,583

23,500

Cash at bank

-

53

3,583

23,553

CREDITORS

Amounts falling due within one year

6

(297,835

)

(260,470

)

NET CURRENT LIABILITIES

(294,252

)

(236,917

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(293,759

)

(236,260

)

CREDITORS

Amounts falling due after more than one year

7

(14,366

)

(17,065

)

NET LIABILITIES

(308,125

)

(253,325

)

CAPITAL AND RESERVES

Called up share capital

619

619

Share premium

599,659

599,659

Retained earnings

(908,403

)

(853,603

)

(308,125

)

(253,325

)

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 directors acknowledge their 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 Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

Mr M Singh Gahir - Director

1.	STATUTORY INFORMATION

Avoko Group Holdings 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

-

25% on reducing balance

Computer equipment

-

25% 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

5,924

513

6,437

DEPRECIATION

At 1 April 2024

5,268

512

5,780

Charge for year

164

-

164

At 31 March 2025

5,432

512

5,944

NET BOOK VALUE

At 31 March 2025

492

1

493

At 31 March 2024

656

1

657

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

2,883

22,800

Amounts falling due after more than one year:

Other debtors

700

700

Aggregate amounts

3,583

23,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

2,702

2,637

Taxation and social security

55,001

53,989

Other creditors

240,132

203,844

297,835

260,470

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

14,366

17,065

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other creditors is £16,971 (2024: £17,836) owed to Mr M Gahir, the director. The amount is unsecured and interest free with no set terms for repayment.

9.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the year by the directors acting in concert.