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Registered number: 07424001
AVB Holdings Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2025
Hedges and Co
AVB Holdings Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
AVB Holdings Ltd
Abridged Balance Sheet
As At 31 October 2025
Abridged Balance Sheet
Registered number: 07424001

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,035 |  | 11,412
Investments | 5 |  | 204,295 |  | 58,835
|  |  | 213,330 |  | 70,247
CURRENT ASSETS
Debtors |  | 147,438 |  | 309,262 |
Cash at bank and in hand |  | 53,700 |  | 22,752 |
|  | 201,138 |  | 332,014 |
Creditors: Amounts Falling Due Within One Year |  | (30,054 ) |  | (22,946 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 171,084 |  | 309,068
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 384,414 |  | 379,315
Creditors: Amounts Falling Due After More Than One Year |  |  | (20,929 ) |  | (28,287 )
NET ASSETS |  |  | 363,485 |  | 351,028
CAPITAL AND RESERVES
Called up share capital | 7 |  | 102 |  | 102
Profit and Loss Account |  |  | 363,383 |  | 350,926
SHAREHOLDERS' FUNDS |  |  | 363,485 |  | 351,028

Page 1
Page 2
AVB Holdings Ltd
Abridged Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Andrew Blissett Director
10/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
AVB Holdings Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 October 2025
Notes to the Abridged Financial Statements
1. General Information
AVB Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07424001 . The registered office is Colonial House, Swinemoor Lane, Beverley, East Yorkshire, HU17 0LS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the value of services rendered by the company.
Revenue Recognition
Revenue is recognised under an exchange transaction with a customer when, and to the extent that, the company receives a right to considerarion from its performance.
Part completed contracts at the year-end that fulfil the critera are included in these financial statements based on their fair value of the right to consideration at the balance sheet date.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% Reducing balance
Computer Equipment | 33% On cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
AVB Holdings Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 October 2025
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 November 2024 | 27,625
Additions | 1,116
As at 31 October 2025 | 28,741
Depreciation
As at 1 November 2024 | 16,213
Provided during the period | 3,493
As at 31 October 2025 | 19,706
Net Book Value
As at 31 October 2025 | 9,035
As at 1 November 2024 | 11,412

Page 4
Page 5
AVB Holdings Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 October 2025
5. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 58,835
Additions | 289,134
Disposals | (147,700 )
Revaluations | 4,026
As at 31 October 2025 | 204,295
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 204,295
As at 1 November 2024 | 58,835

6. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 4,701 |  | 3,737
Later than one year and not later than five years | 10,681 |  | 14,837
| 15,382 |  | 18,574
| 15,382 |  | 18,574

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.000 each | 100 |  | 100
1 Ordinary A shares of £ 1.000 each | 1 |  | 1
1 Ordinary B shares of £ 1.000 each | 1 |  | 1
| 102 |  | 102

Page 5