Company registration number 16024088 (England and Wales)
AVATTER LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
AVATTER LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
AVATTER LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
3
123,199
Current assets
Debtors
4
39,143
Creditors: amounts falling due within one year
5
(88,419)
Net current liabilities
(49,276)
Total assets less current liabilities
73,923
Creditors: amounts falling due after more than one year
6
(73,000)
Net assets
923
Capital and reserves
Called up share capital
100
Profit and loss reserves
823
Total equity
923

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 8 June 2026
Mr A S Vatter
Director
Company registration number 16024088 (England and Wales)
AVATTER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

AVATTER Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2, Gloucester Court, Gloucester Close, Heathpark Industrial Estate, Honiton, Devon, EX14 1SJ.

1.1
Reporting period

The company incorporated on 17 October 2024 and the first financial statements cover the period from this date to the accounting reference date of 31 December 2025. Future comparative amounts (including the related notes) may also not be entirely comparable.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

AVATTER LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
1
3
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
123,199
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 17 October 2024
-
Additions
123,199
At 31 December 2025
123,199
Carrying amount
At 31 December 2025
123,199
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
39,143
5
Creditors: amounts falling due within one year
2025
£
Amounts owed to group undertakings
61,101
Taxation and social security
263
Other creditors
27,055
88,419
AVATTER LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 4 -
6
Creditors: amounts falling due after more than one year
2025
£
Other creditors
73,000
Creditors which fall due after five years are payable as follows:
Payable by instalments
12,000
7
Directors' transactions

Advances were made to the director as follows:

Advances
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
One Director
3.17
-
123,811
1,384
(92,052)
33,143
-
123,811
1,384
(92,052)
33,143

The aforementioned advances were unsecured and repayable on demand.

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