Avenbury Estates Ltd


Directors	Simon A M Corner
	Philip D Thomas


Company Secretary	Lee M Turner


Registered Address	Grosvenor House
	St. Pauls Square
	Birmingham
	B3 1RB


Registered Number	09309609 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		10		10
			10		10
Current assets
Stocks	4	174,871		174,971
Debtors	5	52,008		58,054
Cash at bank and on hand		70		5,828
		226,949		238,853
Creditors amounts falling due within one year	6	(139,000)		(149,113)
Net current assets (liabilities)			87,949		89,740
Total assets less current liabilities			87,959		89,750
Net assets			87,959		89,750
Capital and reserves
Called up share capital			100		100
Profit and loss account			87,859		89,650
Shareholders' funds			87,959		89,750

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 December 2025, and are signed on its behalf by:

Simon A M Corner
Director
Registered Company No. 09309609

Avenbury Estates Ltd

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Fixed asset investments
	The Company owns 100% of the share capital of Avenbury Developments Ltd, a company registered in England and Wales.

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 24	10	10
At 31 March 25	10	10
Net book value
At 31 March 25	10	10
At 31 March 24	10	10

	Notes
	¹Investments in group undertakings and participating interests

4.	Stocks

	2025	2024
	£	£
Work in progress	174,871	174,971
Total	174,871	174,971

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	4,561
Amounts owed by group undertakings	51,316	51,315
Amounts owed by associates and joint ventures / participating interests	50	50
Other debtors	642	2,128
Total	52,008	58,054

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	23,612
Amounts owed to related parties	137,250	123,750
Accrued liabilities and deferred income	1,750	1,751
Total	139,000	149,113


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Related party transactions
	The Company has loaned £137,250 (2024: £123,750) from Aequus Land Limited, a company with a common director and 50% shareholding in the Company. The loan is interest free, unsecured and repayable on demand.