Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31true2trueNo description of principal activityfalse22023-04-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10702485 2023-04-01 2024-03-31 10702485 2022-04-01 2023-03-31 10702485 2024-03-31 10702485 2023-03-31 10702485 c:Director1 2023-04-01 2024-03-31 10702485 c:Director2 2023-04-01 2024-03-31 10702485 d:CurrentFinancialInstruments 2024-03-31 10702485 d:CurrentFinancialInstruments 2023-03-31 10702485 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10702485 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 10702485 d:ShareCapital 2024-03-31 10702485 d:ShareCapital 2023-03-31 10702485 d:RetainedEarningsAccumulatedLosses 2024-03-31 10702485 d:RetainedEarningsAccumulatedLosses 2023-03-31 10702485 c:FRS102 2023-04-01 2024-03-31 10702485 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10702485 c:FullAccounts 2023-04-01 2024-03-31 10702485 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10702485 6 2023-04-01 2024-03-31 10702485 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 10702485









AVALON GROUP HOLDINGS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
AVALON GROUP HOLDINGS LTD
REGISTERED NUMBER: 10702485

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
200
200

  
200
200

Current assets
  

Debtors: amounts falling due within one year
 5 
61,651
62,580

  
61,651
62,580

Creditors: amounts falling due within one year
 6 
(4,396)
(3,841)

Net current assets
  
 
 
57,255
 
 
58,739

Total assets less current liabilities
  
57,455
58,939

  

Net assets
  
57,455
58,939


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
57,255
58,739

  
57,455
58,939


Page 1

 
AVALON GROUP HOLDINGS LTD
REGISTERED NUMBER: 10702485
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
David Michael Cuffley
................................................
Catherine Marjorie Cuffley
Director
Director


Date: 23 December 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
AVALON GROUP HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

The legal form of the entity is a company limited by shares registered in England and Wales and the registered address is situated at Unit 3 Bradburys Court, Lyon Road, Harrow, Middlesex, HA1 2BY.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2023 - 2).

Page 3

 
AVALON GROUP HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
200



At 31 March 2024
200




Page 4

 
AVALON GROUP HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
61,651
62,580

61,651
62,580



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
2,800
2,105

Other creditors
591
841

Accruals and deferred income
1,005
895

4,396
3,841



7.


Transactions with directors

Included in creditor’s amounts falling due within one year are amounts totalling £591 (2023 - £841) due to members of key management personnel.  The principal terms of the advance is that the outstanding amounts are repayable on demand and is provided free of interest.

 
Page 5