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Company Registration No. 01173511 (England and Wales)
Avor Garages (North East) Limited Unaudited accounts for the year ended 31 December 2023
Avor Garages (North East) Limited Unaudited accounts Contents
Page
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Avor Garages (North East) Limited Company Information for the year ended 31 December 2023
Director
Mr Jonathan James
Company Number
01173511 (England and Wales)
Registered Office
1 Jesmond Business Court, 217 Jesmond Road Newcastle upon Tyne NE2 1LA United Kingdom
Accountants
G W Accountants Ltd 1 Jesmond Business Court 217 Jesmond Road Newcastle upon Tyne NE2 1LA
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Avor Garages (North East) Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
526,823 
689,767 
Investments
3,100 
3,100 
529,923 
692,867 
Current assets
Inventories
42,450 
34,590 
Debtors
55,647 
83,637 
Cash at bank and in hand
113,137 
115,899 
211,234 
234,126 
Creditors: amounts falling due within one year
(476,275)
(414,813)
Net current liabilities
(265,041)
(180,687)
Total assets less current liabilities
264,882 
512,180 
Creditors: amounts falling due after more than one year
(46,000)
(46,000)
Net assets
218,882 
466,180 
Capital and reserves
Called up share capital
10,000 
10,000 
Share premium
36,196 
36,196 
Revaluation reserve
37,932 
37,932 
Profit and loss account
134,754 
382,052 
Shareholders' funds
218,882 
466,180 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 March 2024 and were signed on its behalf by
Mr Jonathan James Director Company Registration No. 01173511
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Avor Garages (North East) Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Avor Garages (North East) Limited is a private company, limited by shares, registered in England and Wales, registration number 01173511. The registered office is 1 Jesmond Business Court,, 217 Jesmond Road, Newcastle upon Tyne, NE2 1LA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
1% Straight line
Plant & machinery
Straight line over 4 years
Motor vehicles
25% Reducing balance
Fixtures & fittings
Straight line over 4 years
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2023
190,000 
43,308 
1,563,280 
6,789 
1,803,377 
Additions
- 
8,492 
111,425 
6,921 
126,838 
Disposals
- 
- 
(324,426)
- 
(324,426)
At 31 December 2023
190,000 
51,800 
1,350,279 
13,710 
1,605,789 
Depreciation
At 1 January 2023
104,667 
16,219 
989,880 
2,844 
1,113,610 
Charge for the year
1,900 
11,504 
147,657 
3,361 
164,422 
On disposals
- 
- 
(199,066)
- 
(199,066)
At 31 December 2023
106,567 
27,723 
938,471 
6,205 
1,078,966 
Net book value
At 31 December 2023
83,433 
24,077 
411,808 
7,505 
526,823 
At 31 December 2022
85,333 
27,089 
573,400 
3,945 
689,767 
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Avor Garages (North East) Limited Notes to the Accounts for the year ended 31 December 2023
5
Investments
Other investments 
£ 
Valuation at 1 January 2023
3,100 
Valuation at 31 December 2023
3,100 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
24,242 
41,300 
Accrued income and prepayments
31,111 
39,169 
Other debtors
294 
3,168 
55,647 
83,637 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
88,701 
90,374 
Trade creditors
145,453 
162,088 
Amounts owed to group undertakings and other participating interests
3,100 
3,100 
Taxes and social security
62,337 
85,412 
Other creditors
176,405 
73,824 
Loans from directors
279 
15 
476,275 
414,813 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Amounts owed to group undertakings and other participating interests
46,000 
46,000 
9
Average number of employees
During the year the average number of employees was 18 (2022: 18).
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