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Company Registration No. 07008237 (England and Wales)
AVILA AUTOMOTIVE LIMITED Unaudited accounts for the year ended 30 September 2024
AVILA AUTOMOTIVE LIMITED Unaudited accounts Contents
Page
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AVILA AUTOMOTIVE LIMITED Company Information for the year ended 30 September 2024
Director
Mr P J Daniels
Secretary
Mr P J Daniels
Company Number
07008237 (England and Wales)
Registered Office
7 High Street Chapel-en-le-Frith High Peak SK23 0HD
Accountants
Stoney Philbin & Company Limited 7 High Street Chapel-en-le-Frith High Peak SK23 0HD
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AVILA AUTOMOTIVE LIMITED for the year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AVILA AUTOMOTIVE LIMITED for the year ended 30 September 2024 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Stoney Philbin & Company Limited Chartered Certified Accountants 7 High Street Chapel-en-le-Frith High Peak SK23 0HD 17 June 2025
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AVILA AUTOMOTIVE LIMITED Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
345,522 
359,914 
Current assets
Debtors
5,000 
6,000 
Cash at bank and in hand
4,239 
807 
9,239 
6,807 
Creditors: amounts falling due within one year
(2,519,410)
(2,577,609)
Net current liabilities
(2,510,171)
(2,570,802)
Total assets less current liabilities
(2,164,649)
(2,210,888)
Creditors: amounts falling due after more than one year
(100,000)
- 
Net liabilities
(2,264,649)
(2,210,888)
Capital and reserves
Called up share capital
400,000 
400,000 
Profit and loss account
(2,664,649)
(2,610,888)
Shareholders' funds
(2,264,649)
(2,210,888)
For the year ending 30 September 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 June 2025 and were signed on its behalf by
Mr P J Daniels Director Company Registration No. 07008237
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AVILA AUTOMOTIVE LIMITED Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
AVILA AUTOMOTIVE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07008237. The registered office is 7 High Street, Chapel-en-le-Frith, High Peak, SK23 0HD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line
Plant & machinery
20% reducing balance
Motor vehicles
10% and 20% reducing balance
Fixtures & fittings
20% reducing balance
Going concern
The director has confirmed that they will continue to give financial support to the company until such time as its position improves. In addition the directors have confirmed that they do not intend to recall their loans within 12 months. The director considers that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the financial support were withdrawn.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2023
408,333 
66,230 
522,255 
10,273 
1,007,091 
At 30 September 2024
408,333 
66,230 
522,255 
10,273 
1,007,091 
Depreciation
At 1 October 2023
106,163 
62,294 
469,012 
9,708 
647,177 
Charge for the year
8,166 
788 
5,325 
113 
14,392 
At 30 September 2024
114,329 
63,082 
474,337 
9,821 
661,569 
Net book value
At 30 September 2024
294,004 
3,148 
47,918 
452 
345,522 
At 30 September 2023
302,170 
3,936 
53,243 
565 
359,914 
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AVILA AUTOMOTIVE LIMITED Notes to the Accounts for the year ended 30 September 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
6,000 
Accrued income and prepayments
5,000 
- 
5,000 
6,000 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
10,972 
1,067 
Taxes and social security
(619)
617 
Loans from directors
2,508,257 
2,575,125 
Accruals
800 
800 
2,519,410 
2,577,609 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
100,000 
- 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
400,000 Ordinary shares of £1 each
400,000 
400,000 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr P J Daniels
Directors loan
(2,541,897)
- 
- 
(2,541,897)
(2,541,897)
- 
- 
(2,541,897)
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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