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REGISTERED NUMBER: 08803621 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Avva Developments Limited

Avva Developments Limited (Registered number: 08803621)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Avva Developments Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: P R Lumb





REGISTERED OFFICE: The Lilacs
New Lane
Halifax
HX3 0TE





REGISTERED NUMBER: 08803621 (England and Wales)

Avva Developments Limited (Registered number: 08803621)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 - 403

CURRENT ASSETS
Debtors 5 27,264 40,118
Cash at bank and in hand 229 691
27,493 40,809
CREDITORS
Amounts falling due within one year 6 21,691 31,148
NET CURRENT ASSETS 5,802 9,661
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,802

10,064

CREDITORS
Amounts falling due after more than one
year

7

5,602

9,309
NET ASSETS 200 755

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 199 754
200 755

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Avva Developments Limited (Registered number: 08803621)

Balance Sheet - continued
31 December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 September 2024 and were signed by:





P R Lumb - Director


Avva Developments Limited (Registered number: 08803621)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Avva Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The level of rounding used in the financial statements is to the nearest £1.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern - basis of preparation
In assessing the appropriateness of the application of the going concern basis, the director has considered the uncertainties around the general economic environment, the current and future trading performance of the company and available cash. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, accordingly he continues to adopt the going concern basis in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Avva Developments Limited (Registered number: 08803621)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 January 2023
and 31 December 2023 4,934
DEPRECIATION
At 1 January 2023 4,531
Charge for year 403
At 31 December 2023 4,934
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 403

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Other debtors 27,264 40,118

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Bank loans and overdrafts 3,750 3,750
Taxation and social security 485 9,942
Other creditors 17,456 17,456
21,691 31,148

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£ £
Bank loans 5,602 9,309

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£ £
P R Lumb
Balance outstanding at start of year 30,181 30,579
Amounts advanced 583 602
Amounts repaid (13,473 ) (1,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 17,291 30,181

Avva Developments Limited (Registered number: 08803621)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

The amounts above represent aggregates of the advances and repayments made in the year.

The loan is unsecured and repayable on demand. Interest has been charged at HMRC official rates on any outstanding advances during the year.


9. GOING CONCERN

The director continues to adopt the going concern basis for the preparation of the accounts. The company continues to operate with the support of its main creditors and financiers.

The accounting policies section details the assessment carried out by the director in regards to going concern.