REGISTERED NUMBER: 06234011 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

PAUL AVINS ENTERPRISES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P R Avins

Mrs S Avins

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

06234011 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Tangible assets

4

3,339

14,070

CURRENT ASSETS

Debtors

5

127,877

143,541

Cash at bank

19,806

11,581

147,683

155,122

CREDITORS

Amounts falling due within one year

6

111,636

156,804

NET CURRENT ASSETS/(LIABILITIES)

36,047

(1,682

)

TOTAL ASSETS LESS CURRENT LIABILITIES

39,386

12,388

CREDITORS

Amounts falling due after more than one year

7

1,590

11,057

NET ASSETS

37,796

1,331

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

37,795

1,330

SHAREHOLDERS' FUNDS

37,796

1,331

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

The members have not required the company to obtain an audit of its financial statements for the year 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 29 December 2025 and were signed on its behalf by:

Mr P R Avins - Director

1.	STATUTORY INFORMATION

Paul Avins Enterprises 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.

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 represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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 4 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

4,458

14,403

11,898

30,759

Additions

-

-

214

214

Disposals

-

(14,403

)

-

(14,403

)

At 31 March 2025

4,458

-

12,112

16,570

DEPRECIATION

At 1 April 2024

3,452

4,726

8,511

16,689

Charge for year

334

403

934

1,671

Eliminated on disposal

-

(5,129

)

-

(5,129

)

At 31 March 2025

3,786

-

9,445

13,231

NET BOOK VALUE

At 31 March 2025

672

-

2,667

3,339

At 31 March 2024

1,006

9,677

3,387

14,070

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

14,822

2,642

Amounts owed by group undertakings

113,055

139,621

Prepayments and accrued income

-

1,278

127,877

143,541

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

6,267

6,110

Hire purchase contracts

-

4,801

Trade creditors

8,957

26,747

Amounts owed to group undertakings

1,500

1,500

Tax

12,549

1,454

Social security and other taxes

(1,175

)

3,640

VAT

19,067

11,652

Other creditors

2,804

400

Accruals and deferred income

61,667

100,500

111,636

156,804

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

1,590

6,264

Bank loans - 2-5 years

-

1,592

Hire purchase contracts

-

3,201

1,590

11,057

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary

£1

1

1

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £113,055 (2024: £139,621) by its parent company, Massive Action Coaching Ltd, and owed Team Dynamics LLP £1,500 (2024: £1,500), they are related parties by virtue of the fact that they are under common control.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Massive Action Coaching Ltd.

The ultimate controlling party is Mr P R Avins.