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Registered number: 12283389
Av Teknic Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Peter Jarman LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12283389
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,058 39,779
30,058 39,779
CURRENT ASSETS
Stocks 5 2,457 5,424
Debtors 6 60,423 56,385
Cash at bank and in hand 517 856
63,397 62,665
Creditors: Amounts Falling Due Within One Year 7 (258,733 ) (237,291 )
NET CURRENT ASSETS (LIABILITIES) (195,336 ) (174,626 )
TOTAL ASSETS LESS CURRENT LIABILITIES (165,278 ) (134,847 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,711 ) (7,558 )
NET LIABILITIES (170,989 ) (142,405 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (171,089 ) (142,505 )
SHAREHOLDERS' FUNDS (170,989) (142,405)
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For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mr N W Botley
Director
28/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Av Teknic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12283389 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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. 
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 54,584 18,295 5,486 5,834 84,199
Additions - - - 269 269
As at 31 October 2025 54,584 18,295 5,486 6,103 84,468
Depreciation
As at 1 November 2024 34,592 4,364 3,823 1,641 44,420
Provided during the period 4,998 3,483 416 1,093 9,990
As at 31 October 2025 39,590 7,847 4,239 2,734 54,410
Net Book Value
As at 31 October 2025 14,994 10,448 1,247 3,369 30,058
As at 1 November 2024 19,992 13,931 1,663 4,193 39,779
5. Stocks
2025 2024
£ £
Stock 2,457 3,242
Work in progress - 2,182
2,457 5,424
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,644 5,124
Other debtors 56,779 51,261
60,423 56,385
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 156 -
Other creditors 257,746 236,232
Taxation and social security 831 1,059
258,733 237,291
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8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 November 2024 7,558 7,558
Reversals (1,847 ) (1,847)
Balance at 31 October 2025 5,711 5,711
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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