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A & V DEVELOPMENTS LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2023




















Company Registration Number - 13658396





















1.
A & V DEVELOPMENTS LIMITED
COMPANY NUMBER - 13658396

Balance sheet as at 31 October 2023





2023
2022

Notes
£ £ £ £
FIXED ASSETS





Tangible assets 4
14,010
18,680

Current assets




Stocks
865,000
330,000

Debtors 5 16,079
5,807

Cash at bank and in hand
30,624
49,662




911,703
385,469
Current liabilities




Creditors - Amounts
falling due within one year 6 916,031
394,764


NET CURRENT LIABILITIES

(4,328)
(9,295)


Total assets less current liabilities

9,682
9,385












CAPITAL AND RESERVES

Called up share capital 7
2
2

Profit and Loss account

9,680
9,383


Shareholders' funds

9,682
9,385



These financial statements have been prepared in accordance with the provisions of FRS102 Section 1A of the Companies Act 2006 relating to small companies.
In accordance with section 444 of the Companies Act 2006, the directors' report and the profit and loss account have not been delivered.

For the financial year ended 31 October 2023, the company was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The members have not required the company to obtain an audit.


The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.


Approved by the board of directors on 30 July 2024
and signed on their behalf by:




MR T S ATKINS



Director




The notes on pages 2 to 3 form an integral part of these accounts.


2.
A & V DEVELOPMENTS LIMITED

Notes to the Financial Statements

For the year ended 31 October 2023


1. General Information

A & V DEVELOPMENTS LIMITED is a Private Company, limited by shares, domiciled in England and Wales, registration number 13658396.


The company's registered office is Brunswick House, 1 Weirfield Green, Taunton, Somerset TA1 1AZ.


2. Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102, section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.


Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents goods supplied or services rendered, stated net of Value Added Tax. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.


Tangible fixed assets and depreciation

Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life:


Plant and machinery - 20% reducing balance


Stocks

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 items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.


3. Employees

The average number employed by the company (including directors) during the year 2023 was 2
and in the previous year 2022 was 2.


3.
A & V DEVELOPMENTS LIMITED

Notes to the Financial Statements

For the year ended 31 October 2023


4. Fixed assets - tangible

Plant and

Machinery

etc.


Fair value £


At 1 November 2022 23,350
and 31 October 2023


Depreciation
At 1 November 2022 4,670
Charge for year 4,670

At 31 October 2023 9,340

Net book values
At 31 October 2023 14,010
At 1 November 2022 18,680





2023
2022


£
£
5. Debtors

Due within one year:



Trade debtors 16,079
5,807



6. Creditors

Amounts falling due within one year:



Trade creditors 3,645
20,356
Director's Current Accounts 864,386
226,408
Other creditors 48,000
148,000


916,031 394,764



7. Called up share capital

There was no change in share capital during the year.


Allotted, called up and fully paid



Ordinary shares of £1 each 2
2