AVS PIONEERS LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11990943

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		398		483

			398		483
CURRENT ASSETS
Debtors	5	-		11,856
Cash at bank and in hand		48,649		61,159

		48,649		73,015
Creditors: Amounts Falling Due Within One Year	6	(5,488 )		(33,018 )

NET CURRENT ASSETS (LIABILITIES)			43,161		39,997

TOTAL ASSETS LESS CURRENT LIABILITIES			43,559		40,480

NET ASSETS			43,559		40,480

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			43,558		40,479

SHAREHOLDERS' FUNDS			43,559		40,480

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AVS PIONEERS LTD

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Mrs Shalini Appajodu

Director

17/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

AVS PIONEERS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11990943 . The registered office is 29 Fallowfields Road, Coventry, West Midlands, CV6 4PX.

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, 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.

2.3. 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:

Computer Equipment

17.5%

2.4. 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.

...CONTINUED

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AVS PIONEERS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

2.4. Taxation - continued

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 June 2025	991

As at 31 May 2026	991

Depreciation
As at 1 June 2025	508
Provided during the period	85

As at 31 May 2026	593

Net Book Value
As at 31 May 2026	398

As at 1 June 2025	483

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	11,856

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AVS PIONEERS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	1,110	22,253
Taxation and social security	4,378	10,765

	5,488	33,018

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

8. Directors Advances, Credits and Guarantees

Included within the other creditors, the amount owed to the director is £161 (2025: £21,301).

The above amount is interest free with no fixed date of repayment.

9. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	15,500	30,000

10. Reserves

	Profit and Loss Account
	£
As at 1 June 2025	40,479
Profit for the year and total comprehensive income	18,579

Dividends paid	(15,500)

As at 31 May 2026	43,558

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