Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 17 August 2026 1 January 2025 31 December 2025 31 December 2025 14558847 Mr Martin Frandsen AVA of Norway AS true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14558847 2024-12-31 14558847 2025-12-31 14558847 2025-01-01 2025-12-31 14558847 frs-core:CurrentFinancialInstruments 2025-12-31 14558847 frs-core:ShareCapital 2025-12-31 14558847 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14558847 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14558847 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14558847 frs-bus:SmallEntities 2025-01-01 2025-12-31 14558847 frs-bus:Audited 2025-01-01 2025-12-31 14558847 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14558847 1 2025-01-01 2025-12-31 14558847 frs-bus:Director1 2025-01-01 2025-12-31 14558847 frs-core:CurrentFinancialInstruments 1 2025-12-31 14558847 frs-countries:EnglandWales 2025-01-01 2025-12-31 14558847 2023-12-31 14558847 2024-12-31 14558847 2024-01-01 2024-12-31 14558847 frs-core:CurrentFinancialInstruments 2024-12-31 14558847 frs-core:ShareCapital 2024-12-31 14558847 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14558847 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 14558847
Ava Of Norway Uk Ltd
Financial Statements
For The Year Ended 31 December 2025
THL Accountancy Ltd
Ava Of Norway Uk Ltd
Contents
Contents

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

Page 1
Ava Of Norway Uk Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14558847

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 53,918 |  | 138,493 |
Cash at bank and in hand |  | 9,361 |  | 1,010 |
|  | 63,279 |  | 139,503 |
Creditors: Amounts Falling Due Within One Year | 5 | (32,564 ) |  | (135,919 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,715 |  | 3,584
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 30,715 |  | 3,584
PROVISIONS FOR LIABILITIES
Provisions For Charges |  |  | (16,609 ) |  | -
NET ASSETS |  |  | 14,106 |  | 3,584
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | 14,105 |  | 3,583
SHAREHOLDERS' FUNDS |  |  | 14,106 |  | 3,584

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 Martin Frandsen Director
17/08/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Ava Of Norway Uk Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Ava Of Norway Uk Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14558847 . The registered office is 303 Goring Road, Worthing, West Sussex, BN12 4NX.
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
At the time of approving the financial statements, the director had a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements. The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
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Page 3
Ava Of Norway Uk Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
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: 4 (2024: 2)
4 2
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | (25,259 ) |  | 89,500
Other debtors | 79,177 |  | 48,993
| 53,918 |  | 138,493

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (19,182 ) |  | 123,488
Corporation tax | 2,549 |  | 840
Other taxes and social security | 9,159 |  | 2,798
Other creditors (1) | 799 |  | 514
Accruals and deferred income | 39,239 |  | 8,279
| 32,564 |  | 135,919

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

7. Ultimate Controlling Party
AVA of Norway AS is the smallest and largest parent undertaking by virtue of their ownership of 100% of the issued share capital in the company. Registered address is Nostetorget 5, 5011 Bergen, Norway.
8. Audit Information
The auditor's report on the accounts of Ava Of Norway Uk Ltd for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Michelle Westbury FCCA (Senior Statutory Auditor) for and on behalf of West & Berry Limited , Statutory Auditor.

West & Berry Limited Nile House Nile Street Brighton East Sussex BN1 1HW

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