AVL Consultancy Limited 02009659 false 2024-10-01 2025-09-30 2025-09-30 The principal activity of the company is consultancy to catering and food production industries Digita Accounts Production Advanced 6.30.9574.0 true true 02009659 2024-10-01 2025-09-30 02009659 2025-09-30 02009659 bus:Director3 1 2025-09-30 02009659 core:CurrentFinancialInstruments 2025-09-30 02009659 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 02009659 core:FurnitureFittings 2025-09-30 02009659 core:OfficeEquipment 2025-09-30 02009659 core:PlantMachinery 2025-09-30 02009659 bus:SmallEntities 2024-10-01 2025-09-30 02009659 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 02009659 bus:FilletedAccounts 2024-10-01 2025-09-30 02009659 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02009659 bus:RegisteredOffice 2024-10-01 2025-09-30 02009659 bus:Director3 2024-10-01 2025-09-30 02009659 bus:Director3 1 2024-10-01 2025-09-30 02009659 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02009659 core:FurnitureFittings 2024-10-01 2025-09-30 02009659 core:FurnitureFittingsToolsEquipment 2024-10-01 2025-09-30 02009659 core:OfficeEquipment 2024-10-01 2025-09-30 02009659 core:PlantMachinery 2024-10-01 2025-09-30 02009659 countries:EnglandWales 2024-10-01 2025-09-30 02009659 2024-09-30 02009659 bus:Director3 1 2024-09-30 02009659 core:FurnitureFittings 2024-09-30 02009659 core:OfficeEquipment 2024-09-30 02009659 core:PlantMachinery 2024-09-30 02009659 2023-10-01 2024-09-30 02009659 2024-09-30 02009659 bus:Director3 1 2024-09-30 02009659 core:CurrentFinancialInstruments 2024-09-30 02009659 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 02009659 core:FurnitureFittings 2024-09-30 02009659 core:OfficeEquipment 2024-09-30 02009659 core:PlantMachinery 2024-09-30 02009659 bus:Director3 1 2023-10-01 2024-09-30 02009659 bus:Director3 1 2023-09-30 iso4217:GBP xbrli:pure

Registration number: 02009659

AVL Consultancy Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

AVL Consultancy Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

AVL Consultancy Limited

(Registration number: 02009659)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 6,696 | 6,661
Current assets |  |  |
Debtors | 6 | 875 | 7,336
Cash at bank and in hand |  | 5,946 | 1,807
|  | 6,821 | 9,143
Creditors: Amounts falling due within one year | 7 | (13,246) | (11,323)
Net current liabilities |  | (6,425) | (2,180)
Net assets |  | 271 | 4,481
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 171 | 4,381
Shareholders' funds |  | 271 | 4,481

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 January 2026 and signed on its behalf by:

......................................... M V Laws Director

AVL Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Bourne House
Horsell Park
Woking
Surrey
GU21 4LY

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. The Directors are supporting the company.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

AVL Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and equipment | 25% on reducing balance basis
Fixtures and fittings | 25% on reducing balance basis
Office equipment | 25% on reducing balance basis

Debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Taxation

| 2025 |  | 2024
| £ |  | £
Corporation tax | 1,038 |  | 3,563

4 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

AVL Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 October 2024 | 14,917 | 63,996 | 7,781 | 86,694
Additions | - | - | 2,007 | 2,007
At 30 September 2025 | 14,917 | 63,996 | 9,788 | 88,701
Depreciation
At 1 October 2024 | 14,496 | 62,498 | 3,039 | 80,033
Charge for the year | 105 | 374 | 1,493 | 1,972
At 30 September 2025 | 14,601 | 62,872 | 4,532 | 82,005
Carrying amount
At 30 September 2025 | 316 | 1,124 | 5,256 | 6,696
At 30 September 2024 | 421 | 1,498 | 4,742 | 6,661

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 540 | 6,789
Prepayments | 302 | 547
Other debtors | 33 | -
| 875 | 7,336

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 143 | 87
Taxation and social security | 7,581 | 8,700
Other creditors | 5,522 | 2,536
| 13,246 | 11,323

AVL Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

8 | Related party transactions

Transactions with directors

2025 | At 1 October 2024 £ | Advances to director £ | Repayments by director £ | Other payments made to company by director £ | At 30 September 2025 £
M V Laws
| (230) | 23,611 | (16,500) | (6,848) | 33

2024 | At 1 October 2023 £ | Advances to director £ | Repayments by director £ | Other payments made to company by director £ | At 30 September 2024 £
M V Laws
| 4,574 | 31,254 | (23,140) | (12,918) | (230)