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Registered number: 07875523
Avoca Planning Landscape and Development Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Christopher Burgoyne Limited
F C C A
12 Centenary Close
Hilperton
Trowbridge
Wiltshire
BA14 7XG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07875523
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,755 13,444
10,755 13,444
CURRENT ASSETS
Debtors 5 2,000 -
Cash at bank and in hand 32,700 79,650
34,700 79,650
Creditors: Amounts Falling Due Within One Year 6 (7,663 ) (39,588 )
NET CURRENT ASSETS (LIABILITIES) 27,037 40,062
TOTAL ASSETS LESS CURRENT LIABILITIES 37,792 53,506
NET ASSETS 37,792 53,506
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 37,592 53,306
SHAREHOLDERS' FUNDS 37,792 53,506
Page 1
Page 2
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 directors acknowledge their 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 Robert Stuart
Director
23/09/2024
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
Avoca Planning Landscape and Development Limited Registered number 07875523 is a limited by shares company incorporated in England & Wales. The Registered Office is Churchend, PaulMead, Edge, Stroud, Gloucestershire, GL6 6PG.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% of written down value
Computer Equipment 20% written down value
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 28,900 2,090 30,990
As at 31 December 2023 28,900 2,090 30,990
Depreciation
As at 1 January 2023 16,026 1,520 17,546
Provided during the period 2,575 114 2,689
As at 31 December 2023 18,601 1,634 20,235
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2023 10,299 456 10,755
As at 1 January 2023 12,874 570 13,444
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,000 -
2,000 -
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) 3,780
Corporation tax 427 1,355
Accruals and deferred income 3,150 1,500
Directors' loan accounts 4,087 32,953
7,663 39,588
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
8. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 12,000 2,000
12,000 2,000
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr and Mrs Stuart by virtue of his ownership of 100% of the issued share capital in the company.
Page 4