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Company Registration No. 08320677 (England and Wales)
AV C&A LTD Unaudited accounts for the year ended 31 March 2026
AV C&A LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
AV C&A LTD Company Information for the year ended 31 March 2026
Directors
VLAD, Anuta MOLOCI, Ioan-Adrian
Company Number
08320677 (England and Wales)
- 3 -
AV C&A LTD Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
33,260 
7,385 
Current assets
Debtors
5
23,237 
19,107 
Cash at bank and in hand
8,326 
9,847 
31,563 
28,954 
Creditors: amounts falling due within one year
6
(47,636)
(15,444)
Net current (liabilities)/assets
(16,073)
13,510 
Total assets less current liabilities
17,187 
20,895 
Creditors: amounts falling due after more than one year
7
(1,250)
(10,000)
Net assets
15,937 
10,895 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
15,837 
10,795 
Shareholders' funds
15,937 
10,895 
For the year ending 31 March 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2026 and were signed on its behalf by
MOLOCI, Ioan-Adrian Director Company Registration No. 08320677
- 4 -
AV C&A LTD Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
AV C&A LTD is a private company, limited by shares, registered in England and Wales, registration number 08320677.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
4,120 
- 
3,265 
7,385 
Additions
- 
20,700 
- 
20,700 
At 31 March 2026
4,120 
20,700 
3,265 
28,085 
Depreciation
Charge for the year
- 
(5,175)
- 
(5,175)
At 31 March 2026
- 
(5,175)
- 
(5,175)
Net book value
At 31 March 2026
4,120 
25,875 
3,265 
33,260 
At 31 March 2025
4,120 
- 
3,265 
7,385 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Other debtors
23,237 
19,107 
- 5 -
AV C&A LTD Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
- 
4,732 
Other creditors
- 
4,919 
Loans from directors
47,636 
5,793 
47,636 
15,444 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
1,250 
10,000 
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
- 6 -