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REGISTERED NUMBER: 05369448 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

AVIAN DEVELOPMENTS LIMITED

AVIAN DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05369448)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AVIAN DEVELOPMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTORS: K J Bird
Mrs L J Bird





REGISTERED OFFICE: 61 Station Road
Sudbury
Suffolk
CO10 2SP





REGISTERED NUMBER: 05369448 (England and Wales)





ACCOUNTANTS: Seago and Stopps
Chartered Certified Accountants
61 Station Road
Sudbury
Suffolk
CO10 2SP

AVIAN DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05369448)

BALANCE SHEET
31 JANUARY 2025

31.1.24 31.1.25
£    £    Notes £   
FIXED ASSETS
- Tangible assets 4 300
1,280,000 Investment property 5 1,280,000
1,280,000 1,280,300

CURRENT ASSETS
1,918 Debtors 6 -
579 Cash at bank 1,882
2,497 1,882
CREDITORS
73,247 Amounts falling due within one year 7 51,567
(70,750 ) NET CURRENT LIABILITIES (49,685 )
1,209,250 TOTAL ASSETS LESS CURRENT
LIABILITIES

1,230,615

251,849 PROVISIONS FOR LIABILITIES 251,924
957,401 NET ASSETS 978,691

CAPITAL AND RESERVES
400 Called up share capital 400
837,786 Fair value reserve 8 837,786
119,215 Retained earnings 140,505
957,401 SHAREHOLDERS' FUNDS 978,691

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

AVIAN DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05369448)

BALANCE SHEET - continued
31 JANUARY 2025


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 3 June 2025 and were signed on its behalf by:





Mrs L J Bird - Director


AVIAN DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05369448)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

Avian Developments 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the value of rental income due and invoiced during the year.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account.

Financial instruments
The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

AVIAN DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05369448)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 400
At 31 January 2025 400
DEPRECIATION
Charge for year 100
At 31 January 2025 100
NET BOOK VALUE
At 31 January 2025 300

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2024
and 31 January 2025 1,280,000
NET BOOK VALUE
At 31 January 2025 1,280,000
At 31 January 2024 1,280,000

Fair value at 31 January 2025 is represented by:
£   
Valuation in 2010 97,426
Valuation in 2015 64,709
Valuation in 2016 387,500
Valuation in 2017 490,000
Valuation in 2023 50,000
Cost 190,365
1,280,000

All investment properties were valued on an open market basis basis on 31 January 2025 by Mrs L J Bird, director .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors - 1,918

AVIAN DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05369448)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Taxation and social security 7,419 13,081
Other creditors 44,148 60,166
51,567 73,247

8. RESERVES

Included within reserves is a fair value reserve, which has been created through the process of revaluing the investment property held to its open market value each year. The reserve is also adjusted annually for any movements in deferred tax.

In accordance with FRS102, the fair value reserve is a 'non-distributable' reserve and is separately disclosed in the balance sheet.