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REGISTERED NUMBER: 03351943 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

AVANT - GARDENS LIMITED

AVANT - GARDENS LIMITED (REGISTERED NUMBER: 03351943)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AVANT - GARDENS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Mr J R Mallinson
Mrs H Mallinson-North
Mrs J Taylor





SECRETARY: Mrs H Mallinson-North





REGISTERED OFFICE: Wigan Road
Leyland
Lancashire
PR25 5XW





REGISTERED NUMBER: 03351943 (England and Wales)





ACCOUNTANTS: Maddocks & Gamble Limited
Chartered Accountants
Suite 5 Ribble Saw Mill
Paley Road
Preston
Lancashire
PR1 8LT

AVANT - GARDENS LIMITED (REGISTERED NUMBER: 03351943)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 317,669 293,018

CURRENT ASSETS
Stocks 290,053 301,329
Debtors 5 13,653 7,890
Cash at bank and in hand 229,894 313,403
533,600 622,622
CREDITORS
Amounts falling due within one year 6 522,688 507,846
NET CURRENT ASSETS 10,912 114,776
TOTAL ASSETS LESS CURRENT
LIABILITIES

328,581

407,794

PROVISIONS FOR LIABILITIES 7 8,072 9,912
NET ASSETS 320,509 397,882

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 319,509 396,882
SHAREHOLDERS' FUNDS 320,509 397,882

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

AVANT - GARDENS LIMITED (REGISTERED NUMBER: 03351943)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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 Board of Directors and authorised for issue on 5 February 2025 and were signed on its behalf by:




Mrs J Taylor - Director



Mrs H Mallinson-North - Director


AVANT - GARDENS LIMITED (REGISTERED NUMBER: 03351943)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Avant - Gardens 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.

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.
Long leasehold - 2% on reducing balance
Plant and machinery - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 36 (2023 - 37 ) .

AVANT - GARDENS LIMITED (REGISTERED NUMBER: 03351943)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 296,195 341,204 637,399
Additions - 63,974 63,974
Disposals - (46,445 ) (46,445 )
At 30 September 2024 296,195 358,733 654,928
DEPRECIATION
At 1 October 2023 64,851 279,530 344,381
Charge for year 4,650 26,408 31,058
Eliminated on disposal - (38,180 ) (38,180 )
At 30 September 2024 69,501 267,758 337,259
NET BOOK VALUE
At 30 September 2024 226,694 90,975 317,669
At 30 September 2023 231,344 61,674 293,018

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 305 840
Other debtors 13,348 7,050
13,653 7,890

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 47,684 20,206
Taxation and social security 28,602 46,148
Other creditors 446,402 441,492
522,688 507,846

7. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax 8,072 9,912

Deferred
tax
£   
Balance at 1 October 2023 9,912
Provided during year (1,840 )
Balance at 30 September 2024 8,072

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £62,000 (2023 - £78,000) were paid to the directors .

AVANT - GARDENS LIMITED (REGISTERED NUMBER: 03351943)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8. RELATED PARTY DISCLOSURES - continued

The credit balance on the directors' current account at 30 September 2024 was £420,000 (2023 - £420,000). The Directors have the right to charge interest on any outstanding balance.

9. ULTIMATE CONTROLLING PARTY

Mrs J Taylor and Mrs H Mallinson-North, being the sole shareholders in the company, are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.