Avrio Logistics Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI072260

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		169,973		146,843

			169,973		146,843
CURRENT ASSETS
Debtors	5	404,687		441,048
Cash at bank and in hand		269,133		121,487

		673,820		562,535
Creditors: Amounts Falling Due Within One Year	6	(400,417 )		(282,917 )

NET CURRENT ASSETS (LIABILITIES)			273,403		279,618

TOTAL ASSETS LESS CURRENT LIABILITIES			443,376		426,461

Creditors: Amounts Falling Due After More Than One Year	7		(25,017 )		(12,429 )

NET ASSETS			418,359		414,032

CAPITAL AND RESERVES
Called up share capital	9		1		1
Capital redemption reserve			1		1
Profit and Loss Account			418,357		414,030

SHAREHOLDERS' FUNDS			418,359		414,032

Page 1

Page 2

Avrio Logistics Ltd

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 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 Graham Robertson Director	Mrs Kathryn Robertson Director
30/05/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Avrio Logistics Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI072260 . The registered office is 37 Hampton Park, Belfast, BT7 3JP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Leasehold	20% straight line
Plant & Machinery	25% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.

3. Average Number of Employees

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

	2025	2024
Office and administration	8	8
Sales, marketing and distribution	8	8

	16	16

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Avrio Logistics Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 May 2024	55,246	282,938	54,667	10,435	403,286
Additions	-	121,203	-	-	121,203
Disposals	-	(116,957 )	-	-	(116,957 )

As at 30 April 2025	55,246	287,184	54,667	10,435	407,532

Depreciation
As at 1 May 2024	43,423	164,472	39,652	8,896	256,443
Provided during the period	4,504	64,069	6,744	547	75,864
Disposals	-	(94,748 )	-	-	(94,748 )

As at 30 April 2025	47,927	133,793	46,396	9,443	237,559

Net Book Value
As at 30 April 2025	7,319	153,391	8,271	992	169,973

As at 1 May 2024	11,823	118,466	15,015	1,539	146,843

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	379,603	415,127
Prepayments and accrued income	25,083	24,980
Other debtors	-	941
Net wages	1	-

	404,687	441,048

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	50,853	22,386
Trade creditors	199,875	32,234
Corporation tax	77,436	151,125
Other taxes and social security	4,823	4,492
VAT	65,512	67,357
Accruals and deferred income	1,859	5,323
Directors' loan accounts	59	-

	400,417	282,917

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	25,017	12,429

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Avrio Logistics Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	54,812	23,705
Later than one year and not later than five years	26,969	13,065

	81,781	36,770
Less: Finance charges allocated to future periods	5,911	1,955

	75,870	34,815

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions