REGISTERED NUMBER: 05720730 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Avrmobiles.co.uk Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Gavin David Rees

Mrs Sharon Rees

SECRETARY:

Mrs Sharon Rees

REGISTERED OFFICE:

Monaco House

Station Road

Kings Langley

Hertfordshire

WD4 8LQ

REGISTERED NUMBER:

05720730 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

13,790

12,134

13,790

12,134

CURRENT ASSETS

Debtors

6

58,833

90,274

Cash at bank and in hand

616,157

353,725

674,990

443,999

CREDITORS

Amounts falling due within one year

7

(336,759

)

(257,571

)

NET CURRENT ASSETS

338,231

186,428

TOTAL ASSETS LESS CURRENT LIABILITIES

352,021

198,562

CREDITORS

Amounts falling due after more than one year

8

(3,077

)

(13,160

)

PROVISIONS FOR LIABILITIES

(2,620

)

(2,302

)

NET ASSETS

346,324

183,100

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

346,322

183,098

SHAREHOLDERS' FUNDS

346,324

183,100

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 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

Mr Gavin David Rees - Director

Mrs Sharon Rees - Director

1.	STATUTORY INFORMATION

Avrmobiles.co.uk 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

140,000

AMORTISATION

At 1 April 2024

and 31 March 2025

140,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

9,167

17,823

14,913

2,331

44,234

Additions

-

425

-

6,206

6,631

At 31 March 2025

9,167

18,248

14,913

8,537

50,865

DEPRECIATION

At 1 April 2024

5,482

16,438

8,621

1,559

32,100

Charge for year

737

362

1,573

2,303

4,975

At 31 March 2025

6,219

16,800

10,194

3,862

37,075

NET BOOK VALUE

At 31 March 2025

2,948

1,448

4,719

4,675

13,790

At 31 March 2024

3,685

1,385

6,292

772

12,134

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

56,038

90,051

Other debtors

2,795

223

58,833

90,274

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

167,754

162,057

Taxation and social security

149,113

79,808

Other creditors

9,892

5,706

336,759

257,571

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,077

13,160

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.	OBLIGATIONS UNDER LEASES AND HIRE PURCHASE CONTRACTS

Finance leases

The total of future minimum lease payments is as follows:

2025

2024

£

£

Not later than one year

19,210

47,672

Later than one year and not later than five years

7,259

26,470

26,469

74,142

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr G & Mrs S Rees acting together in concert.