REGISTERED NUMBER: 03351943 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

AVANT - GARDENS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J R Mallinson

Mrs H Mallinson-North

Mrs J Taylor

SECRETARY:

Mrs H Mallinson-North

REGISTERED OFFICE:

Wigan Road

Leyland

Lancashire

PR25 5XW

REGISTERED NUMBER:

03351943 (England and Wales)

ACCOUNTANTS:

Maddocks & Gamble Limited

Chartered Accountants

Suite 5 Ribble Saw Mill

Paley Road

Preston

Lancashire

PR1 8LT

FIXED ASSETS

Tangible assets

4

917,207

317,669

CURRENT ASSETS

Stocks

267,829

290,053

Debtors

5

22,885

13,653

Cash at bank and in hand

176,280

229,894

466,994

533,600

CREDITORS

Amounts falling due within one year

6

1,115,474

522,688

NET CURRENT (LIABILITIES)/ASSETS

(648,480

)

10,912

TOTAL ASSETS LESS CURRENT LIABILITIES

268,727

328,581

PROVISIONS FOR LIABILITIES

7

8,051

8,072

NET ASSETS

260,676

320,509

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

259,676

319,509

SHAREHOLDERS' FUNDS

260,676

320,509

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 directors acknowledge their 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 Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

Mrs J Taylor - Director

Mrs H Mallinson-North - Director

1.	STATUTORY INFORMATION

Avant - Gardens 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.

Long leasehold

-

2% on reducing balance

Plant and machinery

-

20% 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 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.

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 39 (2024 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

296,195

358,733

654,928

Additions

612,937

14,749

627,686

At 30 September 2025

909,132

373,482

1,282,614

DEPRECIATION

At 1 October 2024

69,501

267,758

337,259

Charge for year

4,558

23,590

28,148

At 30 September 2025

74,059

291,348

365,407

NET BOOK VALUE

At 30 September 2025

835,073

82,134

917,207

At 30 September 2024

226,694

90,975

317,669

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

175

305

Other debtors

22,710

13,348

22,885

13,653

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

37,063

47,684

Taxation and social security

34,419

28,602

Other creditors

1,043,992

446,402

1,115,474

522,688

7.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

8,051

8,072

Deferred

tax

£

Balance at 1 October 2024

8,072

Provided during year

(21

)

Balance at 30 September 2025

8,051

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The credit balance on the directors' current account at 30 September 2025 was £420,000 (2024 - £420,000). The Directors have the right to charge interest on any outstanding balance.

9.	RELATED PARTY DISCLOSURES

The Directors are all trustees of J. Mallinson (Ormskirk) Limited Funded Unapproved Retirement Benefit Scheme ("the FURBS").

During the year, the company purchased land from the FURBS at its market value of £593,750.

The FURBS made an unsecured and interest-free loan of £593,750 to the company to purchase the land.

10.	ULTIMATE CONTROLLING PARTY

Mrs J Taylor and Mrs H Mallinson-North, being the sole shareholders in the company, are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.