Company Registration No. 11645758 (England and Wales)
Avato Consulting Ltd.
Unaudited accounts
for the year ended 31 December 2025
Avato Consulting Ltd.
Unaudited accounts
Contents
Avato Consulting Ltd.
Company Information
for the year ended 31 December 2025
Director
Gregor Peter Bister
Company Number
11645758 (England and Wales)
Registered Office
Suite 1-3, The Hop Exchange
24 Southwark Street
London
SE1 1TY
United Kingdom
Accountants
Accounts and Legal Consultants Ltd
Suite 1-3, The Hop Exchange
24 Southwark Street
London
SE1 1TY
Avato Consulting Ltd.
Accountants' report
Accountants' report to the director of Avato Consulting Ltd. on the preparation of the unaudited statutory accounts for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Avato Consulting Ltd. for the year ended
31 December 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Avato Consulting Ltd., as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Avato Consulting Ltd. and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Avato Consulting Ltd. and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Avato Consulting Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Avato Consulting Ltd.. You consider that Avato Consulting Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Avato Consulting Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Accounts and Legal Consultants Ltd
Suite 1-3, The Hop Exchange
24 Southwark Street
London
SE1 1TY
20 October 2026
Avato Consulting Ltd.
Statement of financial position
as at 31 December 2025
Tangible assets
2,634
2,469
Cash at bank and in hand
130,088
540,545
Creditors: amounts falling due within one year
(764,358)
(838,547)
Net current assets
291,521
222,216
Net assets
294,155
224,685
Called up share capital
100
100
Profit and loss account
294,055
224,585
Shareholders' funds
294,155
224,685
For the year ending 31 December 2025 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 director acknowledges his 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 and authorised for issue on 20 October 2026 and were signed on its behalf by
Gregor Peter Bister
Director
Company Registration No. 11645758
Avato Consulting Ltd.
Notes to the Accounts
for the year ended 31 December 2025
Avato Consulting Ltd. is a private company, limited by shares, registered in England and Wales, registration number 11645758. The registered office is Suite 1-3, The Hop Exchange, 24 Southwark Street, London, SE1 1TY, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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:
Computer equipment
33% Straight line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective
interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be
immaterial. In such cases, the receivables are stated less impairment losses for bad and doubtful debts.
Trade and other creditors
Trade and other creditors are initially recognised fair value and thereafter stated at amortised cost using the effective
interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.
Avato Consulting Ltd.
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Trade debtors
621,397
387,214
Accrued income and prepayments
250,017
133,004
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
502,432
374,864
Amounts owed to group undertakings and other participating interests
136,127
154,824
Taxes and social security
60,119
126,666
The company operates a defined contribution pension scheme for its employees. Pension contributions are charged to the profit and loss account in the period to which they relate.
8
Transactions with related parties
The relationship is between Avato Consulting Ltd & Avato Consulting AG.
At the year end the balance owed to: Avato Consulting AG £136,127 (2024: £154,824).
Avato Consulting Ltd is a 100% owned subsidiary of Avato Consulting AG, whose place of business is in Germany. The registered office address for Avato Consulting AG is Siemensstr, 24-26, Alzenau, Germany, 63755.
Avato Consulting Ltd.
Notes to the Accounts
for the year ended 31 December 2025
10
Average number of employees
During the year the average number of employees was 9 (2024: 4).