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Registered number: 07144139
Avalon Sustainable Energy Solutions Ltd
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—4
Page 1
Balance Sheet
Registered number: 07144139
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,216 2,274
1,216 2,274
CURRENT ASSETS
Debtors 5 8,000 8,612
Cash at bank and in hand 2,037 3,838
10,037 12,450
Creditors: Amounts Falling Due Within One Year 6 (23,383 ) (8,270 )
NET CURRENT ASSETS (LIABILITIES) (13,346 ) 4,180
TOTAL ASSETS LESS CURRENT LIABILITIES (12,130 ) 6,454
NET (LIABILITIES)/ASSETS (12,130 ) 6,454
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (12,230 ) 6,354
SHAREHOLDERS' FUNDS (12,130) 6,454
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 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Avalon Sustainable Energy Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07144139 . 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
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2022 36,002 12,386 48,388
As at 31 October 2023 36,002 12,386 48,388
Depreciation
As at 1 November 2022 33,728 12,386 46,114
Provided during the period 1,058 - 1,058
As at 31 October 2023 34,786 12,386 47,172
Net Book Value
As at 31 October 2023 1,216 - 1,216
As at 1 November 2022 2,274 - 2,274
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Other debtors - 14
Director's loan account 7,500 -
Amounts owed by group undertakings 500 8,114
8,000 8,128
Due after more than one year
Other debtors - 484
- 484
8,000 8,612
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,401 -
Other taxes and social security 1,899 -
Other creditors 1,410 -
Accruals and deferred income 2,688 -
Amounts owed to group undertakings 13,985 8,270
23,383 8,270
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. 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.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Philip Boyce by virtue of his ownership of 100% of the issued share capital in the company.
Page 4