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COMPANY REGISTRATION NUMBER: 07742224

AAV Construction Limited

Filleted Unaudited Financial Statements

For the Year Ended

31 August 2025

AAV Construction Limited

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £ | £

Fixed Assets

Tangible assets | 5 |  | – | 3,059

Current Assets

Stocks | 3,500 |  | 10,500
Debtors | 6 | 3,826 |  | 1,302
Cash at bank and in hand | 3,563 |  | 22,822
| --------- |  | ---------
| 10,889 |  | 34,624

Creditors: amounts falling due within one year | 7 | 13,606 |  | 24,337
| --------- |  | ---------
Net Current (Liabilities)/Assets |  | ( 2,717) | 10,287
|  | ------- | ---------
Total Assets Less Current Liabilities |  | ( 2,717) | 13,346

Creditors: amounts falling due after more than one year | 8 |  | – | 2,404

Provisions

Taxation including deferred tax |  | – | 764
|  | ------- | ---------
Net (Liabilities)/Assets |  | ( 2,717) | 10,178
|  | ------- | ---------

AAV Construction Limited

Statement of Financial Position (continued)

31 August 2025

| 2025 | 2024
Note | £ | £ | £

Capital and Reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | ( 2,817) | 10,078
|  | ------- | ---------
Shareholders (Deficit)/Funds |  | ( 2,717) | 10,178
|  | ------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31st August 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 year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 9 February 2026 , and are signed on behalf of the board by:

Mr. A. Vince |
Director |

Company registration number: 07742224

AAV Construction Limited

Notes to the Financial Statements

Year Ended 31st August 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 200 East Road, West Mersea, Colchester, Essex.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis.
Revenue Recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income Tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible Assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & machinery | - | 15% straight line
| Motor vehicles | - | 25% straight line

Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial Instruments
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 entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible Assets

| Plant and machinery | Motor vehicles | Total
| £ | £ | £
Cost |  |  |
At 1st September 2024 and 31st August 2025 | 5,717 | 14,983 | 20,700
| ------- | --------- | ---------
Depreciation |  |  |
At 1st September 2024 | 5,717 | 11,924 | 17,641
Charge for the year | – | 3,059 | 3,059
| ------- | --------- | ---------
At 31st August 2025 | 5,717 | 14,983 | 20,700
| ------- | --------- | ---------
Carrying amount |  |  |
At 31st August 2025 | – | – | –
| ------- | --------- | ---------
At 31st August 2024 | – | 3,059 | 3,059
| ------- | --------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 3,826 | 1,302
| ------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 2,357 | 3,032
Trade creditors | 699 | 4,563
Corporation tax | – | 2,873
Social security and other taxes | 1,325 | 6,881
Other creditors | 9,225 | 6,988
| --------- | ---------
| 13,606 | 24,337
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 2,404
| ---- | -------