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Registered number: 13592485
Avgor Group Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Avgor Group Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Avgor Group Ltd
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 13592485

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 3,521,750 |  | 3,521,750
Investments | 5 |  | 14,705 |  | 14,705
|  |  | 3,536,455 |  | 3,536,455
CURRENT ASSETS
Debtors | 6 | 33,930 |  | 27,817 |
Cash at bank and in hand |  | 345,379 |  | 345,001 |
|  | 379,309 |  | 372,818 |
Creditors: Amounts Falling Due Within One Year | 7 | (336,885 ) |  | (441,791 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 42,424 |  | (68,973 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,578,879 |  | 3,467,482
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (761,438 ) |  | (761,438 )
NET ASSETS |  |  | 2,817,441 |  | 2,706,044
CAPITAL AND RESERVES
Called up share capital | 9 |  | 14,706 |  | 14,706
Income Statement |  |  | 2,802,735 |  | 2,691,338
SHAREHOLDERS' FUNDS |  |  | 2,817,441 |  | 2,706,044

Page 1
Page 2
Avgor Group Ltd
Statement of Financial Position (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Income Statement.
On behalf of the board

Mrs Georgia Christoforou Director
6 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Avgor Group Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Avgor Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13592485 . The registered office is 156a Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
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 FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
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 renting of the investment properties. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Recognition
Turnover is recognised when the significant risks and rewards of ownership has transferred to the buyer; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. This is usually at the point that the customer has committed to the letting.
2.3. Investment Properties
Investment property comprises non-owner occupied buildings held to earn rentals and for capital appreciation.
All investment properties are carried at fair value. The fair value of the company's investment properties is determined annually at the reporting date by the directors. In determining the valuations, the directors refer to current market conditions and recent sales transactions of similar properties. In estimating the fair value of the properties, the highest and best use of the property is their current use. Investment property is not depreciated. Changes in fair value are recognised in the income statement.
2025 fair value of investment property: £3,521,750 (2024: £3,521,750)
Investment property is derecognised when disposed of, or when no future economic benefits are expected from the disposal. Any gain or loss arising on derecognition of the property is recognised in profit or loss in the period in which the property is derecognised.
2.4. Taxation
The tax expense represents the sum of the corporation 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.
Page 3
Page 4
Avgor Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.5. Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.
2.6. Basic financial liabilities
Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest.
2.7. Cash and cash equivalent
Cash and cash equivalent includes cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 and 31 August 2025 | 3,521,750

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 476,000 |  | 476,000

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 14,705
As at 31 August 2025 | 14,705
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 14,705
As at 1 September 2024 | 14,705

The Company accounts for its investments in Subsidiaries at cost, adjusted for any accumulated impairment losses, in accordance with paragraph 9.26 of FRS 102.
Under the provision of section 399 of the Companies Act 2006, the Company is exempt from preparing group accounts and has not done so, therefore the accounts show information about the Company as an individual entity.
Page 4
Page 5
Avgor Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 32,130 |  | 26,017
Amounts owed by other participating interests | 1,800 |  | 1,800
| 33,930 |  | 27,817

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,798 |  | 3,486
Corporation tax | 37,132 |  | 40,361
VAT | 8,493 |  | 8,083
Rent deposit | 208,821 |  | 208,821
Accruals and deferred income | 4,040 |  | 2,083
Amounts owed to subsidiaries | 73,601 |  | 178,957
| 336,885 |  | 441,791

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 761,438 |  | 761,438

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 14,706 |  | 14,706

10. Reserves

| Income Statement
--- | ---
| £
As at 1 September 2024 | 2,691,338
Profit for the year and total comprehensive income | 111,397
As at 31 August 2025 | 2,802,735

Included in retained earnings is £2,284,312 (2024: £2,284,312) of net profits which are not available for distribution as they are unrealised.
Page 5