ACCOUNTS - Final Accounts preparation

Registered number: SC831509

AVTEK GROUP LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

AVTEK GROUP LIMITED

COMPANY INFORMATION

Directors	Mr M Lawrie (appointed 10 December 2024)
	Mr I M Campbell (appointed 10 December 2024)
	Mr R M Campbell (appointed 10 December 2024)
	Mr R Shevas (appointed 10 December 2024)
	Mr R J Shields (appointed 10 December 2024)


Registered number	SC831509


Registered office	25 Dickson Street
	Elgin Industrial Estate
	Dunfermline
	Fife
	KY12 7SL


Accountants	EQ Accountants Limited
	Chartered Accountants
	Pentland House
	Saltire Centre
	Glenrothes
	Fife
	KY6 2AH

AVTEK GROUP LIMITED

REGISTERED NUMBER: SC831509

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		2026
		£

Fixed assets
Investments	4		40,000
			40,000
Current assets
Debtors: amounts falling due within one year	5	450,000
		450,000
Total assets less current liabilities			490,000
Net assets			490,000

Capital and reserves
Called up share capital	6	40,000
Profit and loss account		450,000
		490,000

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 July 2026.

Mr M Lawrie	Mr R J Shields
Director	Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

AVTEK GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

1.	General information

Avtek Group Limited is a private company, limited by shares and incorporated in Scotland. The address of the registered off is 25 Dickson Street, Elgin Industrial Estate, Dunfermline, KY12 7SL.

The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £.

The company was incorporated on 10 December 2024.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the Period was 5.

Page 2

AVTEK GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	40,000
	At 31 January 2026	40,000

Debtors

					2026
					£


	Amounts owed by group undertakings	450,000
		450,000

6.	Share capital
		2026
		£

		Allotted, called up and fully paid

		1,000 Ordinary S shares of £1.00 each	1,000
		9,750 Ordinary D shares of £1.00 each	9,750
		9,750 Ordinary M shares of £1.00 each	9,750
		9,750 Ordinary R shares of £1.00 each	9,750
		9,750 Ordinary I shares of £1.00 each	9,750

			40,000

During the period, the company issued 1,000 Ordinary S shares of £1 each, 9,750 Ordinary D shares of £1 each, 9,750 Ordinary M shares of £1 each, 9,750 Ordinary R shares of £1 each and 9,750 Ordinary I shares of £1 each at par value.

Page 3