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Registered number: 15245452










AVENA HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2024

 
AVENA HOLDINGS LIMITED
REGISTERED NUMBER: 15245452

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
Note
£

Fixed assets
  

Investments
 4 
300

  
300

  

Total assets less current liabilities
  
 
300

  

Net assets
  
300


Capital and reserves
  

Called up share capital 
  
300

  
300


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




K Crawshaw
Director

Date: 18 July 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
AVENA HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

Avena Holdings Limited is a private company limited by shares and incorporated in England and Wales, registration number 15245452. The registered office is 7 Rashs Green, Dereham, Norfolk, NR19 1JG.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 that result in the recognition of financial assets and liabilities like other debtors, creditors and loans from related parties.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.

Page 2

 
AVENA HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
300



At 31 October 2024
300





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Avena Environmental Limited
7 Rashs Green, Dereham, NR19 1JG
Ordinary
100%


5.


Financial instruments





Page 3