AVT Campers Ltd - Accounts

Registered Number: 13558358 AVT Campers Ltd
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	5	39,791	21,652
		39,791	21,652
Current assets
Stocks		420,000	406,482
Debtors		151,059	138,404
Cash at bank and in hand		(21,112)	83,980
		549,947	628,866
Creditors: amount falling due within one year		(360,689)	(443,315)
Net current assets		189,258	185,551

Total assets less current liabilities		229,049	207,203
Net assets		229,049	207,203

Capital and reserves
Called up share capital	6	2	3
Profit and loss account		229,047	207,200
Shareholders' funds		229,049	207,203

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 22 May 2026 and were signed on its behalf by:

-------------------------------
Vincent Walden
Director

AVT Campers Ltd
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

AVT Campers Ltd is a private company, limited by shares, registered in England and Wales, registration number 13558358, registration address Unit 32 Highfield Business Park, Tewkesbury Road, Deerhurst, GL19 4BP.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	20% Straight Line
Computer Equipment	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Directors' Emoluments

	2025 £	2024 £
Administrative Expenses
Directors Salaries	17,816	25,152
	17,816	25,152

Staff Costs

	2025 £	2024 £
Wages and salaries	57,046	52,777
Pension costs, defined contribution plan	677	642
Other staff costs	304	1,868
	58,027	55,287

4.	Average number of employees Average number of employees during the year was 3 (2024 : 2).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 September 2024	15,197	26,000	2,023	3,729	46,949
Additions	-	31,500	630	1,666	33,796
Disposals	-	-	-	-	-
At 31 August 2025	15,197	57,500	2,653	5,395	80,745
Depreciation
At 01 September 2024	9,118	11,375	1,075	3,729	25,297
Charge for year	3,040	11,531	530	556	15,657
On disposals	-	-	-	-	-
At 31 August 2025	12,158	22,906	1,605	4,285	40,954
Net book values
Closing balance as at 31 August 2025	3,039	34,594	1,048	1,110	39,791
Opening balance as at 01 September 2024	6,079	14,625	948	-	21,652

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Class A shares of £1.00 each	2		3
	2		3

Registered Number: 13558358
England and Wales
Abridged Accounts

for the year ended 31 August 2025
for
AVT CAMPERS LTD