AVERNUS NORTH WEST LTD

AVERNUS NORTH WEST LTD
Contents Page
For the year ended 31 March 2026

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

AVERNUS NORTH WEST LTD Accountants' Report For the year ended 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AVERNUS NORTH WEST LTD for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AVERNUS NORTH WEST LTD for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of AVERNUS NORTH WEST LTD , as a body, in accordance with the terms of our engagement letter dated 07 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of AVERNUS NORTH WEST LTD and state those matters that we have agreed to state to the Board of Directors of AVERNUS NORTH WEST LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AVERNUS NORTH WEST LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that AVERNUS NORTH WEST LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AVERNUS NORTH WEST LTD . You consider that AVERNUS NORTH WEST LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of AVERNUS NORTH WEST LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. .................................................... Boffix & Co Accountancy Limited St Alban Tower Wood Street London EC2V 7AF 07 May 2026 1

AVERNUS NORTH WEST LTD
Accountants' Report
For the year ended 31 March 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AVERNUS NORTH WEST LTD for the year ended 31 March 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AVERNUS NORTH WEST LTD for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of AVERNUS NORTH WEST LTD , as a body, in accordance with the terms of our engagement letter dated 07 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of AVERNUS NORTH WEST LTD and state those matters that we have agreed to state to the Board of Directors of AVERNUS NORTH WEST LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AVERNUS NORTH WEST LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that AVERNUS NORTH WEST LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AVERNUS NORTH WEST LTD . You consider that AVERNUS NORTH WEST LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of AVERNUS NORTH WEST LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 March 2026.

....................................................
Boffix & Co Accountancy Limited
St Alban Tower
Wood Street
London
EC2V 7AF
07 May 2026

1

AVERNUS NORTH WEST LTD
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	5,737	6,930
		5,737	6,930
Current assets
Stocks		3,600	4,700
Debtors		41	0
Cash at bank and in hand		4,029	11,607
		7,670	16,307
Creditors: amount falling due within one year		(3,812)	(6,065)
Net current assets		3,858	10,242

Total assets less current liabilities		9,595	17,172
Provisions for liabilities		(1,090)	0
Net assets		8,505	17,172

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		8,405	17,072
Shareholders' funds		8,505	17,172

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 07 May 2026 and were signed by:

-------------------------------
David KEEFFE
Director

2

AVERNUS NORTH WEST LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

AVERNUS NORTH WEST LTD is a private company, limited by shares, registered in England and Wales, registration number 14765319, registration address Stonehaus, 87 Railway Road, Teddington, Middlesex, TW11 8RZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102A The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20% Reducing Balance
Computer Equipment	33% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 01 April 2025	6,495	2,888	9,383
Additions	-	624	624
Disposals	-	-	-
At 31 March 2026	6,495	3,512	10,007
Depreciation
At 01 April 2025	1,299	1,154	2,453
Charge for year	1,039	778	1,817
On disposals	-	-	-
At 31 March 2026	2,338	1,932	4,270
Net book values
Closing balance as at 31 March 2026	4,157	1,580	5,737
Opening balance as at 01 April 2025	5,196	1,734	6,930

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 ORDINARY shares of £1.00 each	100		100
	100		100

3

Registered Number: 14765319
England and Wales
AVERNUS NORTH WEST LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026