REGISTERED NUMBER: 12299139 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2024

for

Avon Air Conditioning Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

13,097

19,646

Current assets

Debtors

5

366

1,231

Cash at bank

5,851

5,851

6,217

7,082

Creditors

Amounts falling due within one year

6

(73,225

)

(61,936

)

Net current liabilities

(67,008

)

(54,854

)

Total assets less current liabilities

(53,911

)

(35,208

)

Creditors

Amounts falling due after more than one year

7

(8,922

)

(8,922

)

Net liabilities

(62,833

)

(44,130

)

Capital and reserves

Called up share capital

9

100

100

Retained earnings

10

(62,933

)

(44,230

)

Shareholders' funds

(62,833

)

(44,130

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 October 2025 and were signed by:

Rasika Mirihana - Director

1.	Statutory information

Avon Air Conditioning Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12299139

Registered office:

Marshall House, Suite 21-25

124 Middleton Road

Morden

SM4 6RW

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.

Tangible fixed assets

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

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.

3.	Employees and directors

The average number of employees during the year was NIL (2023 - 1 ).

4.	Tangible fixed assets

Motor

vehicles

£

Cost

At 1 December 2023

and 30 November 2024

34,926

Depreciation

At 1 December 2023

15,280

Charge for year

6,549

At 30 November 2024

21,829

Net book value

At 30 November 2024

13,097

At 30 November 2023

19,646

5.

Debtors: amounts falling due within one year

30.11.24

30.11.23

£

£

Trade debtors

-

865

Other debtors

366

366

366

1,231

6.

Creditors: amounts falling due within one year

30.11.24

30.11.23

£

£

Trade creditors

73,225

2,216

Other creditors

-

59,720

73,225

61,936

7.

Creditors: amounts falling due after more than one year

30.11.24

30.11.23

£

£

Bank loans (see note 8)

8,922

8,922

8.

Loans

An analysis of the maturity of loans is given below:

30.11.24

30.11.23

£

£

Amounts falling due between one and two years:

Bank loans > 1 year

8,922

8,922

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.24

30.11.23

value:

£

£

100

Ordinary shares

1

100

100

10.

Reserves

Retained

earnings

£

At 1 December 2023

(44,230

)

Deficit for the year

(18,703

)

At 30 November 2024

(62,933

)