Avita Legal Limited - Filleted accounts

Registered number

14091623

Avita Legal Limited

Filleted Accounts

31 March 2026

Avita Legal Limited
Registered number:		14091623
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		7,992			-

Current assets
Debtors	4	13,921			-
Cash at bank and in hand		11,490			100
		25,411			100

Creditors: amounts falling due within one year	5	(1,766,584)			-

Net current (liabilities)/assets			(1,741,173)			100

Net (liabilities)/assets			(1,733,181)			100

Capital and reserves
Called up share capital			100			100
Profit and loss account			(1,733,281)			-

Shareholder's funds			(1,733,181)			100

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Hazra Akuji
Director
Approved by the board on 21 May 2026

Avita Legal Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue from the rendering of services. Turnover from the rendering of services, on a contingency fee basis, is recognised by reference to the stage of completion of the contract, taking into account any admission of liability by the third party, and the agreed fee basis with the client. Income and the valuation of work in progress is recognised in accordance with UITF40 and is recognised only where the successful outcome of the matter is known and liability is no longer contested, and where the firms fee can reasonably be estimated.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment	over 3 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		8		0


3	Tangible fixed assets
					Computer equipment
£
	Cost
	Additions				10,697
	At 31 March 2026				10,697

	Depreciation
	Charge for the year				2,705
	At 31 March 2026				2,705

	Net book value
	At 31 March 2026				7,992


4	Debtors		2026		2025
£				£

	Prepayments		12,193		-
	Other debtors		1,728		-
			13,921		-


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		10,891		-
	Trade creditors		815		-
	Taxation and social security costs		384		-
	Accruals		2,853		-
	Other creditors		1,751,641		-
			1,766,584		-


6	Controlling party

	The company was controlled by Ms Akuji by virtue of her 100% shareholding.


7	Going concern

	The company was insolvent as at the balance sheet date. The director intends to continue to support the company, the accounts are therefore prepared on a going concern basis.


8	Other information

	Avita Legal Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Caroline House
	115-125 Bradshawgate
	Bolton
	BL2 1BJ