Acorah Software Products - Accounts Production 19.3.550 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 14509844 Mrs S Anbalagan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14509844 2024-11-30 14509844 2025-11-30 14509844 2024-12-01 2025-11-30 14509844 frs-core:Non-currentFinancialInstruments 2025-11-30 14509844 frs-core:FurnitureFittings 2025-11-30 14509844 frs-core:FurnitureFittings 2024-12-01 2025-11-30 14509844 frs-core:FurnitureFittings 2024-11-30 14509844 frs-core:ShareCapital 2025-11-30 14509844 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 14509844 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 14509844 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 14509844 frs-bus:SmallEntities 2024-12-01 2025-11-30 14509844 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 14509844 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 14509844 frs-bus:Director1 2024-12-01 2025-11-30 14509844 frs-countries:EnglandWales 2024-12-01 2025-11-30 14509844 2023-11-30 14509844 2024-11-30 14509844 2023-12-01 2024-11-30 14509844 frs-core:CurrentFinancialInstruments 2024-11-30 14509844 frs-core:Non-currentFinancialInstruments 2024-11-30 14509844 frs-core:ShareCapital 2024-11-30 14509844 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 14509844
Avn Investment Group Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Greenwood & Co Limited
Chartered Certified Accountants
41 Derwent Gardens
Ilford
Essex
IG4 5NA
Avn Investment Group Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Avn Investment Group Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 14509844

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 550 |  | 733
Investment Properties | 5 |  | 1,789,224 |  | 1,789,224
|  |  | 1,789,774 |  | 1,789,957
CURRENT ASSETS
Debtors | 6 | 1,167 |  | - |
Cash at bank and in hand |  | 43,604 |  | 35,643 |
|  | 44,771 |  | 35,643 |
Creditors: Amounts Falling Due Within One Year | 7 | (195,124 ) |  | (181,348 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (150,353 ) |  | (145,705 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,639,421 |  | 1,644,252
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,669,580 ) |  | (1,669,580 )
NET LIABILITIES |  |  | (30,159 ) |  | (25,328 )
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | (30,160 ) |  | (25,329 )
SHAREHOLDERS' FUNDS |  |  | (30,159) |  | (25,328)

Page 1
Page 2
Avn Investment Group Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs S Anbalagan Director
13/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Avn Investment Group Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Avn Investment Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14509844 . The registered office is 97 Turner Road, Edgware, HA8 6AS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The balance sheet at the year end recorded net liabilities. However, the director believes that sufficient finance is available to the company to enable it to continue trading for the foreseeable future. Therefore the financial statements have been prepared on a going concern basis.
2.3. Turnover
Turnover represents rental income received during the year.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% reducing balance

2.5. Investment Properties
Investment properties are included at fair value. Gains are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
2.6. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Avn Investment Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 December 2024 | 977
As at 30 November 2025 | 977
Depreciation
As at 1 December 2024 | 244
Provided during the period | 183
As at 30 November 2025 | 427
Net Book Value
As at 30 November 2025 | 550
As at 1 December 2024 | 733

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 and 30 November 2025 | 1,789,224

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,789,224 |  | 1,789,224

The investment properties are valued at fair value by the director based on her knowledge of the comparable local properties.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,167 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1,297
Other creditors | 195,124 |  | 180,051
| 195,124 |  | 181,348

Page 4
Page 5
Avn Investment Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 996,180 |  | 996,180
Director's loan account | 673,400 |  | 673,400
| 1,669,580 |  | 1,669,580

9. Secured Creditors
The following amounts are secured on the investment properties owned by the company.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 996,180 |  | 996,180

Page 5