AVIARA LIMITED

Company Information
for the year from 1 March 2025 to 28 February 2026


Director	KEKLIK, Yusuf Etka


Registered Address	27 Old Gloucester Street
	London
	WC1N 3AX


Registered Number	12705794 (England and Wales)

AVIARA LIMITED

Balance Sheet as at
28 February 2026

	2026		2025
	£	£	£	£
Current assets
Debtors	33,977		37,507
Cash at bank and on hand	1,493		2,076
	35,470		39,583
Creditors amounts falling due within one year	(33,508)		(38,481)
Net current assets (liabilities)		1,962		1,102
Total assets less current liabilities		1,962		1,102
Net assets		1,962		1,102
Capital and reserves
Called up share capital		100		100
Other reserves		1,000		1,000
Profit and loss account		862		2
Shareholders' funds		1,962		1,102

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Director on 5 July 2026, and are signed on its behalf by:

KEKLIK, Yusuf Etka
Director
Registered Company No. 12705794

AVIARA LIMITED

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1