REGISTERED NUMBER: 05268585 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

AVON PREFABRICATED BUILDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A Gardiner

SECRETARY:

R A Gardiner

REGISTERED OFFICE:

367B Church Road

Frampton Cotterell

Bristol

BS36 2AQ

REGISTERED NUMBER:

05268585 (England and Wales)

ACCOUNTANTS:

Keller & Co

367b Church Road

Frampton Cotterell

Bristol

BS36 2AQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

40

53

Investment property

6

325,000

325,000

325,040

325,053

CURRENT ASSETS

Cash at bank

21,372

6,024

CREDITORS

Amounts falling due within one year

7

(7,002

)

(5,812

)

NET CURRENT ASSETS

14,370

212

TOTAL ASSETS LESS CURRENT LIABILITIES

339,410

325,265

PROVISIONS FOR LIABILITIES

(29,379

)

(29,379

)

NET ASSETS

310,031

295,886

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

125,246

125,246

Retained earnings

184,783

170,638

SHAREHOLDERS' FUNDS

310,031

295,886

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

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

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 10 September 2025 and were signed by:

R A Gardiner - Director

1.	STATUTORY INFORMATION

Avon Prefabricated Buildings 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Investment property

Investment properties are properties held to earn rentals and / or capital appreciation. Investment properties are initially measured at cost, including transaction costs.

Subsequently investment properties are measured at fair value. Investment property valuations are based on an open market value. Deferred tax is provided on these movements. Gains and losses arising from changes in the fair value of investment properties are included in the Profit and Loss Account in the period in which they arise.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest and subsequently at amotised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged / (credited) to the Profit and Loss Account.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

30,000

AMORTISATION

At 1 April 2024

and 31 March 2025

30,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

2,240

DEPRECIATION

At 1 April 2024

2,187

Charge for year

13

At 31 March 2025

2,200

NET BOOK VALUE

At 31 March 2025

40

At 31 March 2024

53

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

325,000

NET BOOK VALUE

At 31 March 2025

325,000

At 31 March 2024

325,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2015

37,755

Valuation in 2022

(1,463

)

Valuation in 2024

118,333

Cost

170,375

325,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

170,375

170,375

Investment property was valued on an open market basis on 31 March 2024 by commercial property valuers .

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

228

-

Taxation and social security

4,391

3,552

Other creditors

2,383

2,260

7,002

5,812