Avita Developments (Snargate) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13736089 (England and Wales)

Unaudited Financial Statements

for the Period 1 December 2023 to 31 March 2025

for

Avita Developments (Snargate) Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr C D Lockhart

Mr N D Desmond

REGISTERED OFFICE:

6-8 Dyer Street

Cirencester

Glos

GL7 2PF

REGISTERED NUMBER:

13736089 (England and Wales)

CURRENT ASSETS

Stocks

-

96,931

Debtors

4

249,225

3,535

Cash at bank

71,618

1,744

320,843

102,210

CREDITORS

Amounts falling due within one year

5

421,058

104,946

NET CURRENT LIABILITIES

(100,215

)

(2,736

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(100,215

)

(2,736

)

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(100,217

)

(2,738

)

(100,215

)

(2,736

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 23 December 2025 and were signed on its behalf by:

Mr C D Lockhart - Director

Mr N D Desmond - Director

1.	STATUTORY INFORMATION

Avita Developments (Snargate) Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Stocks

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

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

Amounts owed by group undertakings

249,117

-

Directors' current accounts

108

VAT

-

3,427

249,225

3,535

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

Amounts owed to group undertakings

12,700

104,400

VAT

134,550

-

Accruals and deferred income

273,808

546

421,058

104,946

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2025 and the year ended 30 November 2023:

2025

2023

£

Mr C D Lockhart

Balance outstanding at start of period

107

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

107

Mr N D Desmond

Balance outstanding at start of period

1

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

1