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Registered number: 04784539
Avon Valley Country Park Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Annette Ferguson Scotland Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04784539
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 476,898 561,682
476,898 561,682
CURRENT ASSETS
Stocks 5 47,645 47,645
Debtors 6 204,063 202,619
Cash at bank and in hand 497 26,694
252,205 276,958
Creditors: Amounts Falling Due Within One Year 7 (388,037 ) (287,593 )
NET CURRENT ASSETS (LIABILITIES) (135,832 ) (10,635 )
TOTAL ASSETS LESS CURRENT LIABILITIES 341,066 551,047
Creditors: Amounts Falling Due After More Than One Year 8 (179,271 ) (270,357 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (91,004 ) (91,004 )
NET ASSETS 70,791 189,686
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account 69,791 188,686
SHAREHOLDERS' FUNDS 70,791 189,686
Page 1
Page 2
For the year ending 30 April 2024 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 Douglas Jeremy Douglas
Director
22/11/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Avon Valley Country Park Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04784539 . The registered office is Pixash Lane, Bath Road, Keynsham, Bristol, BS31 1TP.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Freehold 25% RB
Plant & Machinery 25% RB
Motor Vehicles 25% RB
Fixtures & Fittings 25% RB
Computer Equipment 25% RB
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 87 (2023: 87)
87 87
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Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2023 578,778 1,063,766 70,595 138,216 1,851,355
Additions - 50,693 7,495 15,992 74,180
As at 30 April 2024 578,778 1,114,459 78,090 154,208 1,925,535
Depreciation
As at 1 May 2023 438,533 770,852 38,585 41,703 1,289,673
Provided during the period 35,061 85,901 9,876 28,126 158,964
As at 30 April 2024 473,594 856,753 48,461 69,829 1,448,637
Net Book Value
As at 30 April 2024 105,184 257,706 29,629 84,379 476,898
As at 1 May 2023 140,245 292,914 32,010 96,513 561,682
5. Stocks
2024 2023
£ £
Stock 47,645 47,645
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 48,350 45,200
Prepayments and accrued income 131,673 131,873
Other debtors - 1,506
Amounts owed by group undertakings 24,040 24,040
204,063 202,619
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 124,406 120,273
Bank loans and overdrafts 123,842 -
Other taxes and social security 9,293 7,208
VAT 217 8,506
Net wages 3,039 1,811
Other creditors 9,805 27,081
Accruals and deferred income - 1,113
Directors' loan accounts 117,435 121,601
388,037 287,593
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 177,377 268,254
Other creditors 1,894 2,103
179,271 270,357
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5