AVENUE COMMERCIAL LIMITED


Directors	HAMS, Aaron Eugene
	QUINTON, Ben George
	QUINTON, Lisa Marie Angela


Registered Address	Unit 2 Midas Metropolitan Estate
	193 Garth Road
	Morden
	SM4 4NE


Registered Number	15420548 (England and Wales)

Statement of Financial Position
31 October 2025

	Notes	31 Oct 2025		31 Jan 2025
		£	£	£	£
Fixed assets
Investments	3		132,000		132,000
			132,000		132,000
Current assets
Debtors	4	60		60
		60		60
Creditors amounts falling due within one year	5	(109,493)		(122,846)
Net current assets (liabilities)			(109,433)		(122,786)
Total assets less current liabilities			22,567		9,214
Net assets			22,567		9,214
Capital and reserves
Called up share capital			140		140
Profit and loss account			22,427		9,074
Shareholders' funds			22,567		9,214

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2026, and are signed on its behalf by:

HAMS, Aaron Eugene
Director

QUINTON, Ben George
Director

QUINTON, Lisa Marie Angela
Director

Registered Company No. 15420548

AVENUE COMMERCIAL LIMITED

Notes to the Financial Statements
for the period ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

2.	Average number of employees


		2025		2025
	Average number of employees during the year	3		3

3.	Fixed asset investments
	Other investments represents company's investment in Avenue Flooring Ltd where in the the company holds 100% ordinary shareholding.

	Other investments¹	Total
	£	£
Cost or valuation
At 01 February 25	132,000	132,000
At 31 October 25	132,000	132,000
Net book value
At 31 October 25	132,000	132,000
At 31 January 25	132,000	132,000

	Notes
	¹Other investments other than loans

4.	Debtors: amounts due within one year

	2025	2025
	£	£
Other debtors	60	60
Total	60	60

5.	Creditors: amounts due within one year

	2025	2025
	£	£
Other creditors	107,567	121,346
Accrued liabilities and deferred income	1,926	1,500
Total	109,493	122,846

6.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
HAMS, Aaron Eugene	30	0	0	30
QUINTON, Lisa Marie Angela	30	0	0	30
	60	0	0	60


	The directors will repay their loan balance within 9 months of the balance sheet date.

7.	Related party transactions
	At the balance sheet date, included in other creditors an amount of £107,526 was owed to Avenue Flooring Ltd, a subsidiary which is 100% owned by the company. The loan is interest bearing and is repayable on demand.