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2022-03-31 08529509 dpl-frs:Item12 2021-04-01 2022-03-31 08529509 dpl-frs:Item12 2021-03-31 08529509 dpl-frs:Item12 2022-03-31 08529509 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 08529509 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 08529509 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 08529509 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 08529509 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 08529509 1 2021-04-01 2022-03-31 08529509 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 08529509
AV UNIBRAK SOUTH LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08529509
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,209 1,423
1,209 1,423
CURRENT ASSETS
Stocks 5 202,879 197,898
Debtors 6 1,338,740 1,184,140
Cash at bank and in hand 55,014 27,638
1,596,633 1,409,676
Creditors: Amounts Falling Due Within One Year 7 (1,534,115 ) (1,347,785 )
NET CURRENT ASSETS (LIABILITIES) 62,518 61,891
TOTAL ASSETS LESS CURRENT LIABILITIES 63,727 63,314
Creditors: Amounts Falling Due After More Than One Year 8 (22,014 ) (32,277 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (230 ) (270 )
NET ASSETS 41,483 30,767
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 41,383 30,667
SHAREHOLDERS' FUNDS 41,483 30,767
Page 1
Page 2
For the year ending 31 March 2023 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 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.
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
Mr Jamie McCann
Director
26/05/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AV UNIBRAK SOUTH LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08529509 . The registered office is 10 Bolton Road West, Ramsbottom, Bury, Greater Manchester, BL0 9ND.
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 15% - Reducing balance method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 25 25
25 25
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2022 2,566
As at 31 March 2023 2,566
Depreciation
As at 1 April 2022 1,143
Provided during the period 214
As at 31 March 2023 1,357
Net Book Value
As at 31 March 2023 1,209
As at 1 April 2022 1,423
5. Stocks
2023 2022
£ £
Finished goods 202,879 197,898
202,879 197,898
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 730,163 595,295
Prepayments and accrued income 444,729 444,729
Corporation tax recoverable assets 12,802 12,802
VAT 17,861 11,720
Other taxes and social security 8,689 -
Director's loan account 51,313 50,061
Amounts owed by group undertakings 73,183 69,533
1,338,740 1,184,140
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 250,961 244,193
Bank loans and overdrafts 10,487 15,881
Corporation tax 116 116
Other taxes and social security - 46,216
Unibrak Loan 1,131,486 1,015,973
Pension creditor 1,239 1,106
Accruals and deferred income 1,300 1,300
Amounts owed to group undertakings 138,526 23,000
1,534,115 1,347,785
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 22,014 32,277
22,014 32,277
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
AV Unibrak North LimitedGroup undertakingIncluded within other creditors at the balance sheet date was an amount due of £138,526 (2022 - £23,000) owed to AV Unibrak North Limited. No interest has been charged on this amount, which is repayable on demand.

AV Unibrak North Limited

Group undertaking

Included within other creditors at the balance sheet date was an amount due of £138,526 (2022 - £23,000) owed to AV Unibrak North Limited. No interest has been charged on this amount, which is repayable on demand.

AV Flo LimitedRelated party by virtue of common directorshipIncluded within other debtors at the balance sheet date was an amount due of £73,183 (2022 - £69,533) owed by AV Flo Limited. No interest has been charged on this amount, which is repayable on demand.

AV Flo Limited

Related party by virtue of common directorship

Included within other debtors at the balance sheet date was an amount due of £73,183 (2022 - £69,533) owed by AV Flo Limited. No interest has been charged on this amount, which is repayable on demand.

Unibrak LimitedParent companyIncluded within other creditors at the balance sheet date was an amount due of £1,131,486 (2022 - £1,015,973) owed to Unibrak Limited. No interest has been charged on this amount, which is repayable on demand.

Unibrak Limited

Parent company

Included within other creditors at the balance sheet date was an amount due of £1,131,486 (2022 - £1,015,973) owed to Unibrak Limited. No interest has been charged on this amount, which is repayable on demand.

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