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AVISOURCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Avisource Limited 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
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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.
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.
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Called up share capital not paid
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Allotted, called up and partly paid
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2 (2024: 2) Ordinary shares of £1 each
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The directors regard Prime Air Europe Limited as the company's immediate parent company, whose registered address is 3rd Floor, 86 - 90 Paul Street, London, England, EC2A 4NE.
The ultimate parent company is Heico Corporation, whose registered office is 3000 Taft Street, Hollywood, Florida, United States of America. The consolidated accounts for Heico Corporation are available from this address.
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