Avi Group Investments Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12391889 (England and Wales)

AVI GROUP INVESTMENTS LTD

Unaudited Financial Statements for the Year Ended 31 May 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Avram

REGISTERED OFFICE:

Nesher House

125a Slough Lane

London

NW9 8YD

REGISTERED NUMBER:

12391889 (England and Wales)

ACCOUNTANTS:

AVI Group Accountants Ltd

Office 9

Dalton House

60 Windsor Avenue

London

SW19 2RR

FIXED ASSETS

Tangible assets

4

622,586

592,825

CURRENT ASSETS

Debtors

5

12,092

57,568

Cash at bank

10

5,606

12,102

63,174

CREDITORS

Amounts falling due within one year

6

235,782

242,471

NET CURRENT LIABILITIES

(223,680

)

(179,297

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

398,906

413,528

CREDITORS

Amounts falling due after more than one
year

7

352,981

377,941

NET ASSETS

45,925

35,587

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

45,825

35,487

SHAREHOLDERS' FUNDS

45,925

35,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 June 2026 and were signed by:

G Avram - Director

1.	STATUTORY INFORMATION

Avi Group Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

Computer

property

machinery

equipment

Totals

£

COST

At 1 June 2025

589,381

-

3,444

592,825

Additions

-

25,809

6,417

-

32,226

At 31 May 2026

589,381

25,809

6,417

3,444

625,051

DEPRECIATION

Charge for year

-

1,604

861

2,465

At 31 May 2026

-

1,604

861

2,465

NET BOOK VALUE

At 31 May 2026

589,381

25,809

4,813

2,583

622,586

At 31 May 2025

589,381

-

3,444

592,825

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Amounts owed by associates

12,092

57,568

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Bank loans and overdrafts

330

4,333

Tax

1,498

1,884

Social security and other taxes

580

6,624

Other creditors

-

1,697

Directors' current accounts

227,399

226,033

Accrued expenses

5,975

1,900

235,782

242,471

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.5.26

31.5.25

£

Bank loans more 5 yr by instal

352,981

377,941

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

352,981

377,941

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

100

Ordinary

1.00

100

9.

RESERVES

Retained

earnings

£

At 1 June 2025

35,487

Profit for the year

10,338

At 31 May 2026

45,825