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Avon Boating EBT Trustee Limited
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Accountants' Report 1
Statement of Financial Position 2
Notes to the Financial Statements 3
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Avon Boating EBT Trustee Limited For The Year Ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Avon Boating EBT Trustee Limited For The Year Ended 31 December 2024 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Avon Boating EBT Trustee Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Avon Boating EBT Trustee Limited and state those matters that we have agreed to state to the directors of Avon Boating EBT Trustee Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Avon Boating EBT Trustee Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Avon Boating EBT Trustee Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Avon Boating EBT Trustee Limited . You consider that Avon Boating EBT Trustee Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Avon Boating EBT Trustee Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
14 March 2025
Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
Page 1
Page 2
Statement of Financial Position
Registered number: 09932301
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 103,200 103,200
103,200 103,200
TOTAL ASSETS LESS CURRENT LIABILITIES 103,200 103,200
NET ASSETS 103,200 103,200
RESERVES
Other reserves 103,200 103,200
MEMBERS' FUNDS 103,200 103,200
For the year ending 31 December 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 Income Statement.
On behalf of the board
Mr Nicholas Birch
Director
14 March 2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Avon Boating EBT Trustee Limited Registered number 09932301 is a limited by guarantee company incorporated in England & Wales. The Registered Office is Swans Nest Boathouse, Swans Nest Lane, Stratford upon Avon, Warwickshire, CV37 7LS.
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. Investments
Investments in associates are measured at cost less impairment.


3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Investments
Unlisted
£
Cost
As at 1 January 2024 103,200
As at 31 December 2024 103,200
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 103,200
As at 1 January 2024 103,200
On 19 April 2016, the company acquired 240 Ordinary shares in Avon Boating Ltd from N Birch, a director of Avon Boating EBT Trustee Ltd, Avon Boating Services Ltd and Avon Boating Ltd, for a value of £430 per share. 
5. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3