AV London Limited - Filleted accounts

AV London Limited
Registered number:		09343194
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,249			14,757

Current assets
Debtors	4	16,889			1,781
Cash at bank and in hand		10,019			22,659
		26,908			24,440

Creditors: amounts falling due within one year	5	(3,396)			(6,488)

Net current assets			23,512			17,952

Net assets			24,761			32,709

Capital and reserves
Called up share capital			100			100
Profit and loss account			24,661			32,609

Shareholder's funds			24,761			32,709

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Avni Velsmali
Director
Approved by the board on 18 June 2026

AV London Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 rendering of services. Turnover from the rendering of construction 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Functional and presentation currency
	The financial statements of the company are measured and presented in the currency of the primary economic environment in which the company operates, the functional currency. The financial statements are presented in Pound sterling (£), which is the company’s functional currency.

	Employee benefits
	Short-term employee benefits Short-term employee benefits are recognised as an expense in the period in which they are incurred. Post-employment defined contribution plans Amounts in respect of defined contributions plans are recognised as an expense as they are incurred. Termination benefits Provisions for termination benefits are recognised only when the company is demonstrably committed to terminate the employment of an employee or of a group of employees before their normal retirement date or to provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.

	Going concern
	The financial statements have been prepared on the basis that the company will receive continued financial support from bank and directors and has adequate resources to continue in operational existence for the foreseeable future.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Fixtures, fittings, tools and equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	5,473		13,195		18,668
	Disposals	-		(13,195)		(13,195)
	At 31 December 2025	5,473		-		5,473

	Depreciation
	At 1 January 2025	3,911		-		3,911
	Charge for the year	313		-		313
	At 31 December 2025	4,224		-		4,224

	Net book value
	At 31 December 2025	1,249		-		1,249
	At 31 December 2024	1,562		13,195		14,757


4	Debtors			2025		2024
£					£

	Other debtors			16,889		1,781


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			-		(400)
	Corporation tax			2,643		5,876
	Other creditors			753		1,012
				3,396		6,488


6	Related party transactions

	The director has taken salary and dividends that are disclosed in the accounts. Included within other debtotrs is loan to director of £12,500 (2024-Nil).


7	Controlling party

	Avni Velsmali is the ultimate controlling party.


8	Other information

	AV London Limited is a private company limited by shares and incorporated in England. Its registered office is:

	23 Sutton Road
	Barking
	Essex
	IG11 7YD