Company No: 15762030 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025
		£
Fixed assets
Investments	3	14,690
		14,690
Creditors: amounts falling due within one year	4	( 13,900)
Net current liabilities		(13,900)
Total assets less current liabilities		790
Net assets		790
Capital and reserves
Called-up share capital	5	900
Profit and loss account		( 110 )
Total shareholders' funds		790

For the financial period ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Avalon Motor Co Holdings Limited (registered number: 15762030) were approved and authorised for issue by the Director on 08 December 2025. They were signed on its behalf by:

Mr A K Ruddle Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Avalon Motor Co Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Avalon Trading Estate, Wells Road, Glastonbury, BA6 9AG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Period from 05.06.2024 to 31.03.2025
	Number
Monthly average number of persons employed by the Company during the period, including the director	0

3. Fixed asset investments

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 05 June 2024	0		0
Additions	14,690		14,690
At 31 March 2025	14,690		14,690
Carrying value at 31 March 2025	14,690		14,690

During the period. the Company acquired 100% of the issued share capital of Avalon Motor Co Limited. The acquisition was settled through a combination of cash and equity consideration.

4. Creditors: amounts falling due within one year

	31.03.2025
	£
Amounts owed to own subsidiaries	13,810
Other creditors	90
	13,900

5. Called-up share capital

	31.03.2025
	£
Allotted, called-up and fully-paid
89,997 Ordinary shares of £ 0.01 each	900

During the period the company issued 89,997 £0.01 Ordinary Shares in exchange for shares in its subsidiary company, Avalon Motor Co Limited.