2022-07-012023-06-302023-06-30false05481624AVON AUTOBAHN 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AVON AUTOBAHN LIMITED

Registered Number
05481624
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

AVON AUTOBAHN LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

FRANKLIN, Clive Kenneth

Company Secretary

FRANKLIN, Clive Kenneth

Registered Address

Avon Farm, Avon Lane
Saltford
Bristol
BS31 3ET

Registered Number

05481624 (England and Wales)
AVON AUTOBAHN LIMITED
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets32,4663,991
2,4663,991
Current assets
Stocks4454,840253,914
Debtors68184,225
Cash at bank and on hand242,687256,210
698,208594,349
Creditors amounts falling due within one year5(282,738)(303,341)
Net current assets (liabilities)415,470291,008
Total assets less current liabilities417,936294,999
Creditors amounts falling due after one year6(625,038)(635,038)
Net assets(207,102)(340,039)
Capital and reserves
Called up share capital22
Profit and loss account(207,104)(340,041)
Shareholders' funds(207,102)(340,039)
The financial statements were approved and authorised for issue by the Director on 28 March 2024, and are signed on its behalf by:
FRANKLIN, Clive Kenneth
Director
Registered Company No. 05481624
AVON AUTOBAHN LIMITED
Notes to the Financial Statements
for the year ended 30 June 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue 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 transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery25-
Vehicles25-
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Total

££££
Cost or valuation
At 01 July 2288,533115,56915,409219,511
At 30 June 2388,533115,56915,409219,511
Depreciation and impairment
At 01 July 2287,830112,85914,831215,520
Charge for year7036781441,525
At 30 June 2388,533113,53714,975217,045
Net book value
At 30 June 23-2,0324342,466
At 30 June 227032,7105783,991
4.Stocks

2023

2022

££
Other stocks454,840253,914
Total454,840253,914
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables200,000208,589
Bank borrowings and overdrafts56,54180,012
Taxation and social security12,0531,695
Other creditors793793
Accrued liabilities and deferred income13,35112,252
Total282,738303,341
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts31,66741,667
Other creditors593,371593,371
Total625,038635,038