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Registration number: 03382578

AVT Group Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 October 2025

AVT Group Ltd

Contents

Company Information | 1
Director's Report | 2
Abridged Balance Sheet | 3 to 4
Notes to the Unaudited Abridged Financial Statements | 5 to 7

AVT Group Ltd

Company Information

Director | J D Fox

Registered office | AVT House 7 Stone Street Brighton BN1 2HB

AVT Group Ltd

Director's Report for the Year Ended 31 October 2025

The director presents his report and the abridged financial statements for the year ended 31 October 2025.

Director of the company

The director who held office during the year was as follows:

J D Fox

Principal activity

The principal activity of the company is to act as a holdings company. The principal activity for the group is to provide digital media services.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 13 July 2026

......................................... J D Fox Director

AVT Group Ltd

(Registration number: 03382578)
Abridged Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 600,000 | 600,000
Other financial assets | 5 | 567,901 | 567,901
|  | 1,167,901 | 1,167,901
Current assets |  |  |
Cash at bank and in hand |  | 226,152 | 215,159
Creditors: Amounts falling due within one year |  | (2,195) | (1,578)
Net current assets |  | 223,957 | 213,581
Total assets less current liabilities |  | 1,391,858 | 1,381,482
Creditors: Amounts falling due after more than one year |  | (246,538) | (246,826)
Net assets |  | 1,145,320 | 1,134,656
Capital and reserves |  |  |
Called up share capital |  | 87,527 | 87,527
Share premium reserve |  | 486,195 | 486,195
Retained earnings |  | 571,598 | 560,934
Shareholders' funds |  | 1,145,320 | 1,134,656

For the financial year ending 31 October 2025 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; and
• | The director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet and have elected to take the option not to file the Profit and Loss Account in accordance with Section 444 of the Companies Act 2006

AVT Group Ltd

(Registration number: 03382578)
Abridged Balance Sheet as at 31 October 2025

Approved and authorised by the director on 13 July 2026

.........................................

J D Fox

Director

AVT Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

1 | General information

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

The address of its registered office is:
AVT House
7 Stone Street
Brighton
BN1 2HB
England

These financial statements were authorised for issue by the director on 13 July 2026.

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 abridged 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 abridged 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

AVT Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

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

AVT Group Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 November 2024 | 600,000 | 600,000
At 31 October 2025 | 600,000 | 600,000
Depreciation
Carrying amount
At 31 October 2025 | 600,000 | 600,000
At 31 October 2024 | 600,000 | 600,000

Included within the net book value of land and buildings above is £600,000 (2024 - £600,000) in respect of freehold land and buildings.

5 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 November 2024 | 567,901 | 567,901
At 31 October 2025 | 567,901 | 567,901
Impairment
Carrying amount
At 31 October 2025 | 567,901 | 567,901