Avitas Global Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06952596 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

AVITAS GLOBAL LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

32,646

4,821

32,646

4,821

CURRENT ASSETS

Debtors

6

26,676

121,359

Cash at bank

26,354

3,459

53,030

124,818

CREDITORS

Amounts falling due within one year

7

44,818

77,726

NET CURRENT ASSETS

8,212

47,092

TOTAL ASSETS LESS CURRENT
LIABILITIES

40,858

51,913

CREDITORS

Amounts falling due after more than one
year

8

(15,564

)

(20,765

)

PROVISIONS FOR LIABILITIES

10

(8,162

)

(1,206

)

NET ASSETS

17,132

29,942

CAPITAL AND RESERVES

Called up share capital

11

120

Retained earnings

17,012

29,822

SHAREHOLDERS' FUNDS

17,132

29,942

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

Mr R P M Hemming - Director

1.	STATUTORY INFORMATION

Avitas Global Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06952596

Registered office:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of three years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 August 2024

and 31 July 2025

21,250

Amortisation

At 1 August 2024

and 31 July 2025

21,250

Net book value

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

Cost

At 1 August 2024

14,907

44,316

59,223

Additions

-

40,759

At 31 July 2025

14,907

85,075

99,982

Depreciation

At 1 August 2024

14,055

40,347

54,402

Charge for year

213

12,721

12,934

At 31 July 2025

14,268

53,068

67,336

Net book value

At 31 July 2025

639

32,007

32,646

At 31 July 2024

852

3,969

4,821

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

7,778

86,769

Other debtors

18,898

34,590

26,676

121,359

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 9)

10,000

Trade creditors

10,724

12,392

Taxation and social security

21,928

47,342

Other creditors

2,166

7,992

44,818

77,726

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans (see note 9)

15,564

20,765

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year or on demand:

Bank loans less than 1 year

10,000

Amounts falling due between one and two years:

Bank loans - 2-5 years

15,564

20,765

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

8,162

1,206

Deferred

tax

£

Balance at 1 August 2024

1,206

Provided during year

6,956

Balance at 31 July 2025

8,162

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

50

Ordinary

£1

50

A Ordinary

£1

50

20

B Ordinary

£1

20

120