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REGISTERED NUMBER: 06839201 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Avian Ecology Ltd

Avian Ecology Ltd (Registered number: 06839201)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Avian Ecology Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: H J Fearn





REGISTERED OFFICE: Suite 3C, Walnut Tree Farm
Northwich Road
Lower Stretton
Warrington
Cheshire
WA4 4PG





REGISTERED NUMBER: 06839201 (England and Wales)





ACCOUNTANTS: Emmerson Accountancy Ltd
Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ

Avian Ecology Ltd (Registered number: 06839201)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,480 32,719

CURRENT ASSETS
Debtors 5 975,674 763,200
Cash at bank 1,035,677 740,427
2,011,351 1,503,627
CREDITORS
Amounts falling due within one year 6 674,355 561,819
NET CURRENT ASSETS 1,336,996 941,808
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,365,476

974,527

CAPITAL AND RESERVES
Called up share capital 7 102 102
Retained earnings 8 1,365,374 974,425
SHAREHOLDERS' FUNDS 1,365,476 974,527

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

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 November 2024 and were signed by:



H J Fearn - Director


Avian Ecology Ltd (Registered number: 06839201)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Avian Ecology Ltd 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2023 - 22 ) .

Avian Ecology Ltd (Registered number: 06839201)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023 13,199 18,977 51,382 83,558
Additions 1,699 - 1,351 3,050
At 31 March 2024 14,898 18,977 52,733 86,608
DEPRECIATION
At 1 April 2023 4,462 14,727 31,650 50,839
Charge for year 1,374 638 5,277 7,289
At 31 March 2024 5,836 15,365 36,927 58,128
NET BOOK VALUE
At 31 March 2024 9,062 3,612 15,806 28,480
At 31 March 2023 8,737 4,250 19,732 32,719

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 788,465 587,614
Directors' current accounts 134,318 134,312
S455 Tax Recoverable 33,578 33,578
Prepayments 19,313 7,696
975,674 763,200

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 98,444 80,250
Tax 186,239 91,817
Social security and other taxes 17,504 17,434
VAT 214,059 174,744
Other creditors 4,736 49,295
Accrued expenses 153,373 148,279
674,355 561,819

Avian Ecology Ltd (Registered number: 06839201)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary £1 100 100
1 Ordinary A 1 1 1
1 Ordinary B 1 1 1
102 102

8. RESERVES
Retained
earnings
£   

At 1 April 2023 974,425
Profit for the year 560,949
Dividends (170,000 )
At 31 March 2024 1,365,374

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
H J Fearn
Balance outstanding at start of year 82,041 82,195
Amounts repaid - (154 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 82,041

Mrs S Fearn
Balance outstanding at start of year 52,278 59,736
Amounts repaid - (7,458 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 52,278