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REGISTERED NUMBER: NI621856 (Northern Ireland)









Unaudited Financial Statements

for the Year Ended 30 September 2023

for

Avodah Renewable Energies Ltd

Avodah Renewable Energies Ltd (Registered number: NI621856)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Avodah Renewable Energies Ltd

Company Information
for the Year Ended 30 September 2023







DIRECTORS: Mr G Dickson
Mr A G Dickson





REGISTERED OFFICE: 121 Comber Road
Hillsborough
Co. Down
BT26 6NA





REGISTERED NUMBER: NI621856 (Northern Ireland)





ACCOUNTANTS: KGA Accountants LLP
Building 2
The Sidings
Antrim Road
Lisburn
Co. Antrim
BT28 3AJ

Avodah Renewable Energies Ltd (Registered number: NI621856)

Abridged Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 173,471 85,594

CURRENT ASSETS
Stocks 76,500 87,351
Debtors 1,335 22,362
Cash at bank and in hand 198,446 123,110
276,281 232,823
CREDITORS
Amounts falling due within one year 127,215 95,714
NET CURRENT ASSETS 149,066 137,109
TOTAL ASSETS LESS CURRENT LIABILITIES 322,537 222,703

CREDITORS
Amounts falling due after more than one
year

69,152

70,778
NET ASSETS 253,385 151,925

CAPITAL AND RESERVES
Called up share capital 5 100 100
Retained earnings 253,285 151,825
SHAREHOLDERS' FUNDS 253,385 151,925

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Avodah Renewable Energies Ltd (Registered number: NI621856)

Abridged Balance Sheet - continued
30 September 2023


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2024 and were signed on its behalf by:





Mr A G Dickson - Director


Avodah Renewable Energies Ltd (Registered number: NI621856)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Avodah Renewable Energies Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are prepared in sterling which is the functional currency of the entity and rounded to the nearest £.

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.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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 balance sheet date.

Avodah Renewable Energies Ltd (Registered number: NI621856)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2022 180,669
Additions 134,680
Disposals (67,907 )
At 30 September 2023 247,442
DEPRECIATION
At 1 October 2022 95,075
Charge for year 19,033
Eliminated on disposal (40,137 )
At 30 September 2023 73,971
NET BOOK VALUE
At 30 September 2023 173,471
At 30 September 2022 85,594

Avodah Renewable Energies Ltd (Registered number: NI621856)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

5. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2023 2022
value: £    £   
100 Share capital 1 £1 100 100

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
Mr A G Dickson
Balance outstanding at start of year 10,068 -
Amounts advanced 336 10,068
Amounts repaid (10,200 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 204 10,068

Mr G Dickson
Balance outstanding at start of year 10,000 -
Amounts advanced - 10,000
Amounts repaid (10,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 10,000

7. ULTIMATE CONTROLLING PARTY

The controlling party is Mr A G Dickson.