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REGISTERED NUMBER: 09627811 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

AVOCET HERON LTD

AVOCET HERON LTD (REGISTERED NUMBER: 09627811)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


AVOCET HERON LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: M Nield





REGISTERED OFFICE: 12 Dunsford Close
Exmouth
Devon
EX8 2HW





REGISTERED NUMBER: 09627811 (England and Wales)






AVOCET HERON LTD (REGISTERED NUMBER: 09627811)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 170,901 158,632

CURRENT ASSETS
Stocks 5,000 5,000
Debtors 5 76,646 116,048
Cash at bank and in hand 689 15,018
82,335 136,066
CREDITORS
Amounts falling due within one year 6 131,803 218,125
NET CURRENT LIABILITIES (49,468 ) (82,059 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

121,433

76,573

CREDITORS
Amounts falling due after more than one
year

7

(63,013

)

(59,830

)

PROVISIONS FOR LIABILITIES (4,474 ) (4,474 )
NET ASSETS 53,946 12,269

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 53,846 12,169
SHAREHOLDERS' FUNDS 53,946 12,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

AVOCET HERON LTD (REGISTERED NUMBER: 09627811)

BALANCE SHEET - continued
30 JUNE 2024


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 director and authorised for issue on 28 July 2025 and were signed by:





M Nield - Director


AVOCET HERON LTD (REGISTERED NUMBER: 09627811)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Avocet Heron Ltd 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.

Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and equipment - 15% on reducing balance
Office equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

AVOCET HERON LTD (REGISTERED NUMBER: 09627811)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and Office Motor Computer
equipment equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 328,550 804 57,353 10,294 397,001
Additions 43,709 - - 1,673 45,382
At 30 June 2024 372,259 804 57,353 11,967 442,383
DEPRECIATION
At 1 July 2023 189,346 514 41,836 6,673 238,369
Charge for year 27,437 44 3,879 1,753 33,113
At 30 June 2024 216,783 558 45,715 8,426 271,482
NET BOOK VALUE
At 30 June 2024 155,476 246 11,638 3,541 170,901
At 30 June 2023 139,204 290 15,517 3,621 158,632

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
equipment
£   
COST
Additions 24,978
At 30 June 2024 24,978
DEPRECIATION
Charge for year 3,747
At 30 June 2024 3,747
NET BOOK VALUE
At 30 June 2024 21,231

AVOCET HERON LTD (REGISTERED NUMBER: 09627811)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 38,004 108,189
Other debtors 38,642 7,859
76,646 116,048

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 10,000 16,101
Hire purchase contracts 8,326 -
Trade creditors 9,844 11,550
Taxation and social security 16,117 10,622
Other creditors 87,516 179,852
131,803 218,125

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 10,000 20,000
Hire purchase contracts 13,183 -
Other creditors 39,830 39,830
63,013 59,830

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
100 Ordinary £1 100 100

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

30.6.24 30.6.23
£    £   
M Nield
Balance outstanding at start of year (80,633 ) (69,675 )
Amounts advanced 111,465 -
Amounts repaid (14,908 ) (10,958 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 15,924 (80,633 )

The loan is interest free, unsecured and repayable on demand.

AVOCET HERON LTD (REGISTERED NUMBER: 09627811)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

10. RELATED PARTY DISCLOSURES

Included in other creditors falling due with in one year is a loan of £49,100 (2023 £50,000) from a company in which in the director has a participating interest. The loan is unsecured, interest free and repayable on demand.

11. FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENCIES

Included in other creditors falling due within one year and after more than one year are financial commitments totalling £76,099 (2023 £95,567) in respect of instalments due on the acquisition of scaffolding equipment.