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Avon Bulbs Limited

Registered Number
04749778
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

Avon Bulbs Limited
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

Ireland Jones, Caroline Mary
Ireland Jones, Christopher Hope

Company Secretary

Ireland Jones, Caroline Mary

Registered Address

Burnt House Farm, Mid Lambrook
South Petherton
Somerset
TA13 5HE

Registered Number

04749778 (England and Wales)
Avon Bulbs Limited
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets46,83024,445
6,83024,445
Current assets
Stocks-16,016
Debtors5292341
Cash at bank and on hand195,725208,330
196,017224,687
Creditors amounts falling due within one year6(19,041)(62,222)
Net current assets (liabilities)176,976162,465
Total assets less current liabilities183,806186,910
Provisions for liabilities(1,210)(1,142)
Net assets182,596185,768
Capital and reserves
Called up share capital22
Profit and loss account182,594185,766
Shareholders' funds182,596185,768
The financial statements were approved and authorised for issue by the Board of Directors on 13 May 2025, and are signed on its behalf by:
Ireland Jones, Caroline Mary
Director
Ireland Jones, Christopher Hope
Director

Registered Company No. 04749778
Avon Bulbs Limited
Notes to the Financial Statements
for the year ended 31 December 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting 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
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill being the amount paid in connection with the acquisition of a business in 2003 was fully amortised over its estimated useful life of ten years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year715
3.Intangible assets

Total

£
Cost or valuation
At 01 January 2460,000
At 31 December 2460,000
Amortisation and impairment
At 01 January 2460,000
At 31 December 2460,000
Net book value
At 31 December 24-
At 31 December 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 24240,898
Additions5,900
Disposals(71,469)
At 31 December 2489,299
Depreciation and impairment
At 01 January 24216,452
Charge for year1,288
On disposals(49,241)
At 31 December 2482,470
Net book value
At 31 December 246,830
At 31 December 2324,445
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables292248
Prepayments and accrued income-93
Total292341
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1915,159
Bank borrowings and overdrafts129277
Amounts owed to related parties7,9518,350
Taxation and social security7,59438,038
Other creditors1621,715
Accrued liabilities and deferred income3,0148,683
Total19,04162,222
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.