REGISTERED NUMBER: 03000797 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

AVON SCIENTIFIC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S F Blundell

Mrs A Blundell

SECRETARY:

R J H Baker

REGISTERED OFFICE:

The Gatehouse

Wick Drive

New Milton

Hampshire

BH25 6SJ

REGISTERED NUMBER:

03000797 (England and Wales)

ACCOUNTANTS:

Richard Baker & Co.

Accountants

The Gatehouse

Wick Drive

New Milton

Hampshire

BH25 6SJ

FIXED ASSETS

Tangible assets

4

21,584

24,604

CURRENT ASSETS

Stocks

356,186

373,946

Debtors

5

37,006

26,166

Cash at bank

124,727

97,177

517,919

497,289

CREDITORS

Amounts falling due within one year

6

162,544

158,290

NET CURRENT ASSETS

355,375

338,999

TOTAL ASSETS LESS CURRENT LIABILITIES

376,959

363,603

CREDITORS

Amounts falling due after more than one year

7

(11,667

)

(21,667

)

PROVISIONS FOR LIABILITIES

(5,312

)

(6,049

)

NET ASSETS

359,980

335,887

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

358,980

334,887

SHAREHOLDERS' FUNDS

359,980

335,887

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 6 May 2026 and were signed on its behalf by:

S F Blundell - Director

1.	STATUTORY INFORMATION

AVON SCIENTIFIC 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Leasehold Premises 33% reducing balance.

Equipment 15 % reducing balance.

Office equipment 10% reducing balance.

Motor vehicle 25% reducing balance.

Computer equipment 33% reducing balance.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 February 2025

1,000

44,513

50,163

Additions

-

-

-

At 31 January 2026

1,000

44,513

50,163

DEPRECIATION

At 1 February 2025

999

35,520

35,776

Charge for year

-

1,349

1,439

At 31 January 2026

999

36,869

37,215

NET BOOK VALUE

At 31 January 2026

1

7,644

12,948

At 31 January 2025

1

8,993

14,387

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

2,000

24,483

122,159

Additions

-

257

257

At 31 January 2026

2,000

24,740

122,416

DEPRECIATION

At 1 February 2025

2,000

23,260

97,555

Charge for year

-

489

3,277

At 31 January 2026

2,000

23,749

100,832

NET BOOK VALUE

At 31 January 2026

-

991

21,584

At 31 January 2025

-

1,223

24,604

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

4,864

1,246

Other debtors

32,142

24,920

37,006

26,166

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

38,336

17,410

Taxation and social security

36,318

45,363

Other creditors

87,890

95,517

162,544

158,290

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

11,667

21,667

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

11,667

21,667

8.	RELATED PARTY DISCLOSURES

R J H Baker, the Company Secretary, is a Director of Richard Baker & Co Partnership Limited who provided professional services to the company during the year for the sum of £3750. (2025 £3675)