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Registered number: 14903747 AVA CAPITAL (LUTON) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
AVA CAPITAL (LUTON) LIMITED REGISTERED NUMBER: 14903747 BALANCE SHEET AS AT 31 MARCH 2025
|  |  | 31 May | 31 May
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 4,140,350 |  | 4,140,350
|  |  | 4,140,350 |  | 4,140,350
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 95,550 |  | 95,550 |
Debtors: amounts falling due within one year | 5 | 20,448 |  | - |
|  | 115,998 |  | 95,550 |
Creditors: amounts falling due within one year | 6 | (1,654,326) |  | (1,662,730) |
Net current liabilities |  |  | (1,538,328) |  | (1,567,180)
Total assets less current liabilities |  |  | 2,602,022 |  | 2,573,170
Creditors: amounts falling due after more than one year | 7 |  | (2,600,000) |  | (2,600,000)
Net assets/(liabilities) |  |  | 2,022 |  | (26,830)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 1,022 |  | (27,830)
|  |  | 2,022 |  | (26,830)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 February 2026. Page 1
AVA CAPITAL (LUTON) LIMITED REGISTERED NUMBER: 14903747 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025
C A Sullivan
Director
The notes on pages 4 to 8 form part of these financial statements. Page 2
AVA CAPITAL (LUTON) LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 31 MARCH 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 June 2024 | 1,000 | (27,830) | (26,830)
Comprehensive income for the period |  |  |
Profit for the period | - | 28,852 | 28,852
Total comprehensive income for the period | - | 28,852 | 28,852
At 31 March 2025 | 1,000 | 1,022 | 2,022
STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 31 MAY 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
Comprehensive income for the period |  |  |
Loss for the period | - | (27,830) | (27,830)
Total comprehensive income for the period | - | (27,830) | (27,830)
Contributions by and distributions to owners |  |  |
Shares issued during the period | 1,000 | - | 1,000
Total transactions with owners | 1,000 | - | 1,000
At 31 May 2024 | 1,000 | (27,830) | (26,830)
| The notes on pages 4 to 8 form part of these financial statements.
Page 3
AVA CAPITAL (LUTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
AVA Capital (Luton) Limited is a private company, limited by shares in England and Wales, with a registration number 14903747. The address of the registered office is Haslers Hawke House, Old Station Road, Loughton, Essex, IG10 4PL. The principal activity of the company is residential property rental. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.5 | Investment Property
Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 4
AVA CAPITAL (LUTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
4. | Investment property
|  | Long term leasehold investment property
|  | £
| Valuation |
| At 1 June 2024 | 4,140,350
| At 31 March 2025 | 4,140,350
The 2025 valuations were made by the director, on an open market value basis.
Page 5
AVA CAPITAL (LUTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 31 March | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 95,550 | 95,550
|  | 95,550 | 95,550
|  |  |  |  | 31 March | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 14,340 | -
| Prepayments and accrued income | 6,108 | -
|  | 20,448 | -
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 March | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,222 | 3,974
| Amounts owed to group undertakings | 1,640,317 | 1,633,670
| Accruals and deferred income | 12,787 | 25,086
|  | 1,654,326 | 1,662,730
Page 6
AVA CAPITAL (LUTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 March | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 2,600,000 | 2,600,000
|  | 2,600,000 | 2,600,000
| The following liabilities were secured:
|  |  |  |  | 31 March | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 2,600,000 | 2,600,000
|  | 2,600,000 | 2,600,000
| Details of security provided:
The loan is secured via a legal fixed charge over the investment property held by the Company.
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 31 March | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 2-5 years |  |
| Bank loans | 2,600,000 | 2,600,000
|  | 2,600,000 | 2,600,000
|  | 2,600,000 | 2,600,000
Page 7
AVA CAPITAL (LUTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
9. | Related party transactions
| At the period end, the following was due to related parties:
|  | 31 March | 31 May
|  | 2025 | 2024
|  | £ | £
| AVA Capital Limited | 1,640,317 | 1,633,670
|  | 1,640,317 | 1,633,670
10. | Controlling party
The parent company is AVA Capital Limited, a company incorporated in England and Wales. The ultimate controlling party is C Sullivan, via his majority shareholding in the parent company.
Page 8