REGISTERED NUMBER: 08912453 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

AVM LOGISTICS HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C A J Perry

REGISTERED OFFICE:

Freedom House

Rutherford Way

Cheltenham

Gloucestershire

GL51 9TU

REGISTERED NUMBER:

08912453 (England and Wales)

ACCOUNTANTS:

Kingscott Dix (Cheltenham) Limited

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

GL53 0AN

FIXED ASSETS

Investments

4

100

100

Investment property

5

3,800,000

3,800,000

3,800,100

3,800,100

CURRENT ASSETS

Debtors

6

60,408

48,156

Cash at bank

4,783

7,244

65,191

55,400

CREDITORS

Amounts falling due within one year

7

(898,125

)

(824,981

)

NET CURRENT LIABILITIES

(832,934

)

(769,581

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,967,166

3,030,519

CREDITORS

Amounts falling due after more than one year

8

(1,578,929

)

(1,696,430

)

PROVISIONS FOR LIABILITIES

(136,398

)

(135,953

)

NET ASSETS

1,251,839

1,198,136

CAPITAL AND RESERVES

Called up share capital

10

100

100

Revaluation reserve

11

545,591

545,591

Retained earnings

11

706,148

652,445

SHAREHOLDERS' FUNDS

1,251,839

1,198,136

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2025 and were signed by:

C A J Perry - Director

1.	STATUTORY INFORMATION

Avm Logistics Holdings 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.

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 as modified by the revaluation of certain assets.

Significant judgements and estimates

The significant judgements and estimations used in preparing the financial statements are: investment property valuations and deferred tax provisions.

Investments in subsidiaries

Investment in subsidiaries are initially measured at cost and subsequently measured at cost less any impairment losses.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2024

and 31 January 2025

100

NET BOOK VALUE

At 31 January 2025

100

At 31 January 2024

100

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

and 31 January 2025

3,800,000

NET BOOK VALUE

At 31 January 2025

3,800,000

At 31 January 2024

3,800,000

Investment property has been included in the financial statements at open market value, as assessed by the director.

Fair value at 31 January 2025 is represented by:

£

Valuation in 2024

456,946

Valuation in 2022

88,644

Cost

3,254,410

3,800,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

60,408

48,156

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

240,583

243,667

Amounts owed to group undertakings

472,155

434,920

Taxation and social security

6,017

5,974

Other creditors

179,370

140,420

898,125

824,981

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,578,929

1,696,430

Amounts falling due in more than five years:

Repayable by instalments

Bank loans over 5 years

718,272

721,762

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,819,512

1,940,097

Bank loans are secured by a fixed and floating charge over the assets fo the company. Investment property is pledged as security for the bank facilities.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 February 2024

652,445

545,591

1,198,036

Profit for the year

113,077

113,077

Dividends

(59,374

)

(59,374

)

At 31 January 2025

706,148

545,591

1,251,739

The company has recognised the following reserves:

Retained earnings - accumulated profits and losses, less dividends.

Revaluation reserve - accumulated investment property gains and losses, which are not distributable.

12.	RELATED PARTY DISCLOSURES

The director has provided the bank with a personal guarantee amounting to £100,000 (2024 - £100,000).