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REGISTERED NUMBER: 05645760 (England and Wales)



Financial Statements for the Year Ended 31 December 2023

for

Avian Properties Limited

Avian Properties Limited (Registered number: 05645760)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 6


Avian Properties Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: D J Carter





REGISTERED OFFICE: 3 Manor Gardens
Chatteris
Cambridgeshire
PE16 6XR





REGISTERED NUMBER: 05645760 (England and Wales)





ACCOUNTANTS: BBK Partnership
Chartered Accountants
& Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ

Avian Properties Limited (Registered number: 05645760)

Statement of Financial Position
31 December 2023

31.12.23 31.12.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 179,338 339,288

CURRENT ASSETS
Debtors 5 8,000 -
Cash in hand 74,401 1,735
82,401 1,735
CREDITORS
Amounts falling due within one year 6 (2,912 ) (20,542 )
NET CURRENT ASSETS/(LIABILITIES) 79,489 (18,807 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

258,827

320,481

CREDITORS
Amounts falling due after more than one year 7 (96,671 ) (227,499 )
NET ASSETS 162,156 92,982

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 162,056 92,882
SHAREHOLDERS' FUNDS 162,156 92,982

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Avian Properties Limited (Registered number: 05645760)

Statement of Financial Position - continued
31 December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 March 2024 and were signed by:





D J Carter - Director


Avian Properties Limited (Registered number: 05645760)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

Avian Properties 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

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

Avian Properties Limited (Registered number: 05645760)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 January 2023 339,288
Disposals (159,950 )
At 31 December 2023 179,338
NET BOOK VALUE
At 31 December 2023 179,338
At 31 December 2022 339,288

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Directors' current accounts 8,000 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Directors' current accounts 2,912 19,823
Accrued expenses - 719
2,912 20,542

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans (see note 8) 96,671 227,499

8. LOANS

An analysis of the maturity of loans is given below:

31.12.23 31.12.22
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years 96,671 227,499

Avian Properties Limited (Registered number: 05645760)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 January 2023 92,882
Profit for the year 69,174
At 31 December 2023 162,056