REGISTERED NUMBER: 02121712 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

AVON INDUSTRIAL DOORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D M Reid

REGISTERED OFFICE:

Unit 4 Armstrong Way,

Great Western Business Park

Yate

Bristol

BS37 5NG

REGISTERED NUMBER:

02121712 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville (Bristol) Limited

c/o MGB Accountants - Suite 22

Trym Lodge, 1 Henbury Road

Westbury-on-Trym

Bristol

BS9 3HQ

FIXED ASSETS

Tangible assets

4

303,689

346,317

CURRENT ASSETS

Stocks

165,508

100,000

Debtors

5

378,671

580,374

Cash at bank and in hand

587,811

544,810

1,131,990

1,225,184

CREDITORS

Amounts falling due within one year

6

376,638

667,606

NET CURRENT ASSETS

755,352

557,578

TOTAL ASSETS LESS CURRENT LIABILITIES

1,059,041

903,895

CREDITORS

Amounts falling due after more than one year

7

(75,877

)

(64,893

)

PROVISIONS FOR LIABILITIES

(75,922

)

(86,579

)

NET ASSETS

907,242

752,423

CAPITAL AND RESERVES

Called up share capital

8

10,000

10,000

Retained earnings

897,242

742,423

SHAREHOLDERS' FUNDS

907,242

752,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 December 2025 and were signed by:

D M Reid - Director

1.	STATUTORY INFORMATION

Avon Industrial Doors 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 23 (2024 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

12,255

184,427

443,481

24,681

664,844

Additions

-

6,172

71,574

4,032

81,778

Disposals

-

-

(55,758

)

-

(55,758

)

At 30 September 2025

12,255

190,599

459,297

28,713

690,864

DEPRECIATION

At 1 October 2024

12,255

130,091

152,164

24,017

318,527

Charge for year

-

14,514

139,812

703

155,029

Eliminated on disposal

-

-

(86,381

)

-

(86,381

)

At 30 September 2025

12,255

144,605

205,595

24,720

387,175

NET BOOK VALUE

At 30 September 2025

-

45,994

253,702

3,993

303,689

At 30 September 2024

-

54,336

291,317

664

346,317

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 October 2024

65,340

317,125

382,465

Additions

-

51,466

51,466

Disposals

-

(55,758

)

(55,758

)

At 30 September 2025

65,340

312,833

378,173

DEPRECIATION

At 1 October 2024

42,056

136,147

178,203

Charge for year

5,821

60,406

66,227

Eliminated on disposal

-

(86,381

)

(86,381

)

At 30 September 2025

47,877

110,172

158,049

NET BOOK VALUE

At 30 September 2025

17,463

202,661

220,124

At 30 September 2024

23,284

180,978

204,262

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

372,468

563,474

Amounts owed by group undertakings

3,410

15,410

Other debtors

2,793

1,490

378,671

580,374

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

46,579

50,355

Trade creditors

150,821

297,926

Taxation and social security

103,603

96,755

Other creditors

75,635

222,570

376,638

667,606

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

75,877

64,893

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

60,000

Ordinary "A"

10p

6,000

6,000

40,000

Ordinary "B"

10p

4,000

4,000

10,000

10,000

9.	RELATED PARTY DISCLOSURES

The company leased property from the Avon Industrial Doors Executive Pension Scheme during the year. The company was charged £22,500 (2024: £22,500) for rent of the property. D M Reid is a Trustee and Beneficiary of the scheme.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is D M Reid.