AVALON GARDEN & DESIGN LTD - Filleted accounts

Registered number

14607061

AVALON GARDEN & DESIGN LTD

Filleted Accounts

31 January 2025

AVALON GARDEN & DESIGN LTD
Registered number:		14607061
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		9,542			12,291

Current assets
Debtors	4	505			2,147
Cash at bank and in hand		707			674
		1,212			2,821

Creditors: amounts falling due within one year	5	(2,228)			(3,712)

Net current liabilities			(1,016)			(891)

Total assets less current liabilities			8,526			11,400

Creditors: amounts falling due after more than one year	6		(3,040)			(4,570)



Net assets			5,486			6,830

Capital and reserves
Called up share capital			2			2
Profit and loss account			5,484			6,828

Shareholders' funds			5,486			6,830

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Jack Christopher Kenward
Director
Approved by the board on 4 October 2025

AVALON GARDEN & DESIGN LTD
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts.. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2024	3,764		11,600		15,364
	Additions	405		-		405
	At 31 January 2025	4,169		11,600		15,769

	Depreciation
	At 1 February 2024	753		2,320		3,073
	Charge for the year	834		2,320		3,154
	At 31 January 2025	1,587		4,640		6,227

	Net book value
	At 31 January 2025	2,582		6,960		9,542
	At 31 January 2024	3,011		9,280		12,291


4	Debtors			2025		2024
£					£

	Trade debtors			-		1,944
	Other debtors			505		203
				505		2,147


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			1,432		16
	Other creditors			796		3,696
				2,228		3,712


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			3,040		4,570


7	Controlling party

	The company was under the ultimate control of its directors by virtue of their ownership of the company’s entire issued share capital.


8	Other information

	AVALON GARDEN & DESIGN LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 2 Ground Floor
	Burgess Business Park
	Parkhouse Street
	London
	SE5 7TJ