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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04928022 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04928022 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04928022 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04928022 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 04928022 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04928022 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04928022 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04928022 frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:UnlistedNon-exchangeTraded 2021-10-31 04928022 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 04928022 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04928022 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04928022 dpl-frs:CostSales 2021-11-01 2022-10-31 04928022 dpl-frs:CostSales 2021-10-31 04928022 dpl-frs:CostSales 2022-10-31 04928022 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 04928022 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 04928022 frs-bus:Director1 2021-11-01 2022-10-31 04928022 frs-bus:Director1 2021-10-31 04928022 frs-bus:Director1 2022-10-31 04928022 frs-bus:CompanySecretary1 2021-11-01 2022-10-31 04928022 1 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 1 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 1 2022-10-31 04928022 2 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 2 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 2 2022-10-31 04928022 3 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 3 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 3 2022-10-31 04928022 4 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 4 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 4 2022-10-31 04928022 5 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 5 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 5 2022-10-31 04928022 6 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 6 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 6 2022-10-31 04928022 7 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 7 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 7 2022-10-31 04928022 8 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 8 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 8 2022-10-31 04928022 9 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 9 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 9 2022-10-31 04928022 10 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 10 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 10 2022-10-31 04928022 11 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 11 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 11 2022-10-31 04928022 12 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 12 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 12 2022-10-31 04928022 13 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 13 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 13 2022-10-31 04928022 14 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 14 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 14 2022-10-31 04928022 15 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 15 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 15 2022-10-31 04928022 16 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 16 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 16 2022-10-31 04928022 17 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 17 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 17 2022-10-31 04928022 18 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 18 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 18 2022-10-31 04928022 19 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 19 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 19 2022-10-31 04928022 20 2021-11-01 2022-10-31 04928022 frs-core:CurrentFinancialInstruments 20 2022-10-31 04928022 frs-core:Non-currentFinancialInstruments 20 2022-10-31 04928022 dpl-frs:Item1 2021-11-01 2022-10-31 04928022 dpl-frs:Item1 2021-10-31 04928022 dpl-frs:Item1 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 04928022 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 04928022 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 04928022 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 04928022 dpl-frs:Item2 2021-11-01 2022-10-31 04928022 dpl-frs:Item2 2021-10-31 04928022 dpl-frs:Item2 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 04928022 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 04928022 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 04928022 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 04928022 dpl-frs:Item3 2021-11-01 2022-10-31 04928022 dpl-frs:Item3 2021-10-31 04928022 dpl-frs:Item3 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 04928022 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 04928022 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 04928022 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 04928022 dpl-frs:Item4 2021-11-01 2022-10-31 04928022 dpl-frs:Item4 2021-10-31 04928022 dpl-frs:Item4 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 04928022 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 04928022 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 04928022 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 04928022 dpl-frs:Item5 2021-11-01 2022-10-31 04928022 dpl-frs:Item5 2021-10-31 04928022 dpl-frs:Item5 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 04928022 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 04928022 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 04928022 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 04928022 dpl-frs:Item6 2021-11-01 2022-10-31 04928022 dpl-frs:Item6 2021-10-31 04928022 dpl-frs:Item6 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 04928022 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 04928022 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 04928022 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 04928022 dpl-frs:Item7 2021-11-01 2022-10-31 04928022 dpl-frs:Item7 2021-10-31 04928022 dpl-frs:Item7 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 04928022 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 04928022 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 04928022 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 04928022 dpl-frs:Item8 2021-11-01 2022-10-31 04928022 dpl-frs:Item8 2021-10-31 04928022 dpl-frs:Item8 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 04928022 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 04928022 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 04928022 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 04928022 dpl-frs:Item9 2021-11-01 2022-10-31 04928022 dpl-frs:Item9 2021-10-31 04928022 dpl-frs:Item9 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 04928022 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 04928022 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 04928022 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 04928022 dpl-frs:Item10 2021-11-01 2022-10-31 04928022 dpl-frs:Item10 2021-10-31 04928022 dpl-frs:Item10 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 04928022 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 04928022 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 04928022 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 04928022 dpl-frs:Item11 2021-11-01 2022-10-31 04928022 dpl-frs:Item11 2021-10-31 04928022 dpl-frs:Item11 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 04928022 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 04928022 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 04928022 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 04928022 dpl-frs:Item12 2021-11-01 2022-10-31 04928022 dpl-frs:Item12 2021-10-31 04928022 dpl-frs:Item12 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 04928022 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 04928022 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 04928022 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 04928022 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 04928022 1 2021-11-01 2022-10-31 04928022 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 04928022
Avalon Abseiling Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Butt and Co Accountants Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04928022
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,475 50,082
47,475 50,082
CURRENT ASSETS
Stocks 5 86,562 27,558
Debtors 6 1,022,348 926,225
Cash at bank and in hand 5,297 15,433
1,114,207 969,216
Creditors: Amounts Falling Due Within One Year 7 (534,352 ) (410,476 )
NET CURRENT ASSETS (LIABILITIES) 579,855 558,740
TOTAL ASSETS LESS CURRENT LIABILITIES 627,330 608,822
Creditors: Amounts Falling Due After More Than One Year 8 (329,890 ) (412,642 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (13,473 )
NET ASSETS 297,440 182,707
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 297,438 182,705
SHAREHOLDERS' FUNDS 297,440 182,707
Page 1
Page 2
For the year ending 31 October 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 Philip Boyce
Director
24/07/2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Avalon Abseiling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04928022 . The registered office is Avalon House 45 Tallon Road, Hutton, Brentwood, Essex, CM13 1TG.
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:
Plant & Machinery 25% on cost
Motor Vehicles 25% on cost
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
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2.6. 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 years 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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2022: 21)
21 21
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 16,875 181,284 23,483 221,642
Additions - 39,024 1,956 40,980
Disposals - (22,019 ) - (22,019 )
As at 31 October 2023 16,875 198,289 25,439 240,603
Depreciation
As at 1 November 2022 11,125 139,229 21,206 171,560
Provided during the period 1,500 32,504 2,554 36,558
Disposals - (14,990 ) - (14,990 )
As at 31 October 2023 12,625 156,743 23,760 193,128
Net Book Value
As at 31 October 2023 4,250 41,546 1,679 47,475
As at 1 November 2022 5,750 42,055 2,277 50,082
5. Stocks
2023 2022
£ £
Stock 86,562 27,558
86,562 27,558
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 303,546 338,959
Prepayments and accrued income 34,798 12,025
Other debtors 871 -
Director's loan account 3,075 -
Amounts owed by group undertakings 680,058 575,241
1,022,348 926,225
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 23,092 26,816
Trade creditors 309,612 191,830
Bank loans and overdrafts 60,164 59,867
Corporation tax 1,397 -
Other taxes and social security 129,447 113,169
Other creditors 6,840 -
Other creditors and accruals 3,800 12,450
Director's loan account - 6,344
534,352 410,476
The hire purchase creditor, shown as due bith within and after one year, is secured against the asset to which it relates.
Lloyds TSB Bank Plc holds both a fixed and floating charge by way of a debenture dated 29 February 2012, and an omnibis guarantee dated 8 February 2012,  over the company's assets.
Investec Capital Solutions Limited hold a fixed and floating charge dated 3 October 2022,  over the company's assets.
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 29,941 30,188
Bank loans 93,940 93,941
Amounts owed to group undertakings 206,009 288,513
329,890 412,642
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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11. Ultimate Controlling Party
The company's ultimate controlling party is Avalonpro Group Limited , a company incorporated in the UK.
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