2023-07-012024-06-302024-06-30false12055875AVANT GARDE CONCEPTS LIMITED2025-04-14falseiso4217:GBPxbrli:pure120558752023-07-01120558752024-06-30120558752023-07-012024-06-30120558752022-07-01120558752023-06-30120558752022-07-012023-06-3012055875bus:SmallEntities2023-07-012024-06-3012055875bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3012055875bus:FullAccounts2023-07-012024-06-3012055875bus:PrivateLimitedCompanyLtd2023-07-012024-06-3012055875core:WithinOneYear2024-06-3012055875core:AfterOneYear2024-06-3012055875core:WithinOneYear2023-06-3012055875core:AfterOneYear2023-06-3012055875core:ShareCapital2024-06-3012055875core:SharePremium2024-06-3012055875core:RevaluationReserve2024-06-3012055875core:OtherReservesSubtotal2024-06-3012055875core:RetainedEarningsAccumulatedLosses2024-06-3012055875core:ShareCapital2023-06-3012055875core:SharePremium2023-06-3012055875core:RevaluationReserve2023-06-3012055875core:OtherReservesSubtotal2023-06-3012055875core:RetainedEarningsAccumulatedLosses2023-06-3012055875core:LandBuildings2024-06-3012055875core:PlantMachinery2024-06-3012055875core:Vehicles2024-06-3012055875core:FurnitureFittings2024-06-3012055875core:OfficeEquipment2024-06-3012055875core:NetGoodwill2024-06-3012055875core:IntangibleAssetsOtherThanGoodwill2024-06-3012055875core:ListedExchangeTraded2024-06-3012055875core:UnlistedNon-exchangeTraded2024-06-3012055875core:LandBuildings2023-06-3012055875core:PlantMachinery2023-06-3012055875core:Vehicles2023-06-3012055875core:FurnitureFittings2023-06-3012055875core:OfficeEquipment2023-06-3012055875core:NetGoodwill2023-06-3012055875core:IntangibleAssetsOtherThanGoodwill2023-06-3012055875core:ListedExchangeTraded2023-06-3012055875core:UnlistedNon-exchangeTraded2023-06-3012055875core:LandBuildings2023-07-012024-06-3012055875core:PlantMachinery2023-07-012024-06-3012055875core:Vehicles2023-07-012024-06-3012055875core:FurnitureFittings2023-07-012024-06-3012055875core:OfficeEquipment2023-07-012024-06-3012055875core:NetGoodwill2023-07-012024-06-3012055875core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3012055875core:ListedExchangeTraded2023-07-012024-06-3012055875core:UnlistedNon-exchangeTraded2023-07-012024-06-3012055875core:MoreThanFiveYears2023-07-012024-06-3012055875core:Non-currentFinancialInstruments2024-06-3012055875core:Non-currentFinancialInstruments2023-06-3012055875dpl:CostSales2023-07-012024-06-3012055875dpl:DistributionCosts2023-07-012024-06-3012055875core:LandBuildings2023-07-012024-06-3012055875core:PlantMachinery2023-07-012024-06-3012055875core:Vehicles2023-07-012024-06-3012055875core:FurnitureFittings2023-07-012024-06-3012055875core:OfficeEquipment2023-07-012024-06-3012055875dpl:AdministrativeExpenses2023-07-012024-06-3012055875core:NetGoodwill2023-07-012024-06-3012055875core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3012055875dpl:GroupUndertakings2023-07-012024-06-3012055875dpl:ParticipatingInterests2023-07-012024-06-3012055875dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3012055875core:ListedExchangeTraded2023-07-012024-06-3012055875dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3012055875core:UnlistedNon-exchangeTraded2023-07-012024-06-3012055875dpl:CostSales2022-07-012023-06-3012055875dpl:DistributionCosts2022-07-012023-06-3012055875core:LandBuildings2022-07-012023-06-3012055875core:PlantMachinery2022-07-012023-06-3012055875core:Vehicles2022-07-012023-06-3012055875core:FurnitureFittings2022-07-012023-06-3012055875core:OfficeEquipment2022-07-012023-06-3012055875dpl:AdministrativeExpenses2022-07-012023-06-3012055875core:NetGoodwill2022-07-012023-06-3012055875core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3012055875dpl:GroupUndertakings2022-07-012023-06-3012055875dpl:ParticipatingInterests2022-07-012023-06-3012055875dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3012055875core:ListedExchangeTraded2022-07-012023-06-3012055875dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3012055875core:UnlistedNon-exchangeTraded2022-07-012023-06-3012055875core:NetGoodwill2024-06-3012055875core:IntangibleAssetsOtherThanGoodwill2024-06-3012055875core:LandBuildings2024-06-3012055875core:PlantMachinery2024-06-3012055875core:Vehicles2024-06-3012055875core:FurnitureFittings2024-06-3012055875core:OfficeEquipment2024-06-3012055875core:AfterOneYear2024-06-3012055875core:WithinOneYear2024-06-3012055875core:ListedExchangeTraded2024-06-3012055875core:UnlistedNon-exchangeTraded2024-06-3012055875core:ShareCapital2024-06-3012055875core:SharePremium2024-06-3012055875core:RevaluationReserve2024-06-3012055875core:OtherReservesSubtotal2024-06-3012055875core:RetainedEarningsAccumulatedLosses2024-06-3012055875core:NetGoodwill2023-06-3012055875core:IntangibleAssetsOtherThanGoodwill2023-06-3012055875core:LandBuildings2023-06-3012055875core:PlantMachinery2023-06-3012055875core:Vehicles2023-06-3012055875core:FurnitureFittings2023-06-3012055875core:OfficeEquipment2023-06-3012055875core:AfterOneYear2023-06-3012055875core:WithinOneYear2023-06-3012055875core:ListedExchangeTraded2023-06-3012055875core:UnlistedNon-exchangeTraded2023-06-3012055875core:ShareCapital2023-06-3012055875core:SharePremium2023-06-3012055875core:RevaluationReserve2023-06-3012055875core:OtherReservesSubtotal2023-06-3012055875core:RetainedEarningsAccumulatedLosses2023-06-3012055875core:NetGoodwill2022-07-0112055875core:IntangibleAssetsOtherThanGoodwill2022-07-0112055875core:LandBuildings2022-07-0112055875core:PlantMachinery2022-07-0112055875core:Vehicles2022-07-0112055875core:FurnitureFittings2022-07-0112055875core:OfficeEquipment2022-07-0112055875core:AfterOneYear2022-07-0112055875core:WithinOneYear2022-07-0112055875core:ListedExchangeTraded2022-07-0112055875core:UnlistedNon-exchangeTraded2022-07-0112055875core:ShareCapital2022-07-0112055875core:SharePremium2022-07-0112055875core:RevaluationReserve2022-07-0112055875core:OtherReservesSubtotal2022-07-0112055875core:RetainedEarningsAccumulatedLosses2022-07-0112055875core:AfterOneYear2023-07-012024-06-3012055875core:WithinOneYear2023-07-012024-06-3012055875core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3012055875core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3012055875core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3012055875core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3012055875core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3012055875core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3012055875core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3012055875core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3012055875core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3012055875core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3012055875core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3012055875core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3012055875core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3012055875core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3012055875core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3012055875core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3012055875core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3012055875core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3012055875core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3012055875core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3012055875core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3012055875core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3012055875core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3012055875core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3012055875core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3012055875core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3012055875core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3012055875bus:Director12023-07-012024-06-3012055875bus:Director22023-07-012024-06-30

AVANT GARDE CONCEPTS LIMITED

Registered Number
12055875
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

AVANT GARDE CONCEPTS LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

CLARKSON, Robert James
RIDDELL, Lloyd

Registered Address

59 Kenton Road
Gosforth
Newcastle Upon Tyne
NE3 4NJ

Registered Number

12055875 (England and Wales)
AVANT GARDE CONCEPTS LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors351,90472,404
Cash at bank and on hand5,3752,683
57,27975,087
Creditors amounts falling due within one year4(6,886)(24,681)
Net current assets (liabilities)50,39350,406
Total assets less current liabilities50,39350,406
Creditors amounts falling due after one year5(4,651)(9,640)
Net assets45,74240,766
Capital and reserves
Called up share capital22
Profit and loss account45,74040,764
Shareholders' funds45,74240,766
The financial statements were approved and authorised for issue by the Board of Directors on 14 April 2025, and are signed on its behalf by:
CLARKSON, Robert James
Director
Registered Company No. 12055875
AVANT GARDE CONCEPTS LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year22
3.Debtors: amounts due within one year

2024

2023

££
Amounts owed by associates and joint ventures / participating interests51,90472,404
Total51,90472,404
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables76-
Bank borrowings and overdrafts5,0005,000
Taxation and social security1,16710,489
Accrued liabilities and deferred income6439,192
Total6,88624,681
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts4,6519,640
Total4,6519,640
6.Provisions for liabilities
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.