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Company No: 04017395 (England and Wales)

# AVICAM HOMES LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH THE REGISTRAR

AVICAM HOMES LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

Contents

AVICAM HOMES LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025
AVICAM HOMES LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

DIRECTOR | D T Healy

REGISTERED OFFICE | Wey Court West
| Union Road
| Farnham
| GU9 7PT
| United Kingdom

COMPANY NUMBER | 04017395 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

AVICAM HOMES LIMITED

## BALANCE SHEET

AS AT 31 MAY 2025
AVICAM HOMES LIMITED

## BALANCE SHEET (continued)

AS AT 31 MAY 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 803 |  | 1,071
|  | 803 |  | 1,071
Current assets |  |  |  |
Debtors | 4 | 100,417 |  | 155,497
Cash at bank and in hand |  | 570 |  | 8,279
|  | 100,987 |  | 163,776
Creditors: amounts falling due within one year | 5 | ( 96,810) |  | ( 96,164)
Net current assets |  | 4,177 |  | 67,612
Total assets less current liabilities |  | 4,980 |  | 68,683
Net assets |  | 4,980 |  | 68,683
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 4,880 |  | 68,583
Total shareholders' funds |  | 4,980 |  | 68,683

For the financial year ending 31 May 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 financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Avicam Homes Limited (registered number: 04017395) were approved and authorised for issue by the Director on 07 April 2026. They were signed on its behalf by:

D T Healy Director |

AVICAM HOMES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025
AVICAM HOMES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Avicam Homes Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, GU9 7PT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
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.
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 it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 25 % reducing balance
Computer equipment | 25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### 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.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 2 |  | 2

#### 3. Tangible assets

| Vehicles |  | Computer equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 June 2024 | 21,354 |  | 42,861 |  | 64,215
At 31 May 2025 | 21,354 |  | 42,861 |  | 64,215
Accumulated depreciation |  |  |  |  |
At 01 June 2024 | 21,354 |  | 41,790 |  | 63,144
Charge for the financial year | 0 |  | 268 |  | 268
At 31 May 2025 | 21,354 |  | 42,058 |  | 63,412
Net book value |  |  |  |  |
At 31 May 2025 | 0 |  | 803 |  | 803
At 31 May 2024 | 0 |  | 1,071 |  | 1,071

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 136 |  | 5,732
Amounts owed by director | 22,161 |  | 0
Accrued income | 0 |  | 100,000
Other debtors | 78,120 |  | 49,765
| 100,417 |  | 155,497

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 1,220 |  | 13,698
Amounts owed to director | 0 |  | 7,839
Accruals | 94,836 |  | 3,996
Other taxation and social security | 754 |  | 475
Other creditors | 0 |  | 70,156
| 96,810 |  | 96,164

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Related party transactions

Transactions with the entity's director

| 2025 |  | 2024
| £ |  | £
Balance outstanding at start of year | (7,839) |  | (8,994)
Amount advanced | 30,000 |  | 1,155
Amount repaid | 0 |  | 0
Balance outstanding at end of year | 22,161 |  | (7,839)

At the year end, the Director owed the Company the sum of £22,161. This was fully repaid within 9 months of the year end.

The director of Avicam Ltd is a director and shareholder of Technik Recruitment Ltd and Avina Estates Ltd.
At the end of the year the company owed £28,356 from Avina Estates Ltd (2024: the company was owed £69,310 to Avina Estates Ltd) and was owed £48,014 (2024 £48,014) from Technik Recruitment Ltd.
The loans are interest free and payable on demand.

#### 8. Operating income/loss

| 2025 |  | 2024
| £ |  | £
Depreciation - owned assets | 268 |  | 357