Avocet Heron Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09627811 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

AVOCET HERON LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

M Nield

REGISTERED OFFICE:

Sanerville Chase

Exminster

Exeter

Devon

EX6 8AT

REGISTERED NUMBER:

09627811 (England and Wales)

FIXED ASSETS

Tangible assets

4

151,707

170,901

CURRENT ASSETS

Stocks

5,000

Debtors

5

61,281

76,646

Cash at bank and in hand

705

689

66,986

82,335

CREDITORS

Amounts falling due within one year

6

155,789

131,803

NET CURRENT LIABILITIES

(88,803

)

(49,468

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

62,904

121,433

CREDITORS

Amounts falling due after more than one
year

7

(21,962

)

(63,013

)

PROVISIONS FOR LIABILITIES

(4,474

)

(4,474

)

NET ASSETS

36,468

53,946

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

36,368

53,846

SHAREHOLDERS' FUNDS

36,468

53,946

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 20 May 2026 and were signed by:

M Nield - Director

1.	STATUTORY INFORMATION

Avocet Heron Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and equipment

-

15% on reducing balance

Office equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Office

Motor

Computer

equipment

vehicles

equipment

Totals

£

COST

At 1 July 2024

372,259

804

57,353

11,967

442,383

Additions

-

15,989

-

15,989

Disposals

-

(18,771

)

-

(18,771

)

At 30 June 2025

372,259

804

54,571

11,967

439,601

DEPRECIATION

At 1 July 2024

216,783

558

45,715

8,426

271,482

Charge for year

23,884

37

5,845

1,168

30,934

Eliminated on disposal

-

(14,522

)

-

(14,522

)

At 30 June 2025

240,667

595

37,038

9,594

287,894

NET BOOK VALUE

At 30 June 2025

131,592

209

17,533

2,373

151,707

At 30 June 2024

155,476

246

11,638

3,541

170,901

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

equipment

vehicles

Totals

£

COST

At 1 July 2024

24,978

-

24,978

Additions

-

15,989

At 30 June 2025

24,978

15,989

40,967

DEPRECIATION

At 1 July 2024

3,747

-

3,747

Charge for year

3,747

3,997

7,744

At 30 June 2025

7,494

3,997

11,491

NET BOOK VALUE

At 30 June 2025

17,484

11,992

29,476

At 30 June 2024

21,231

-

21,231

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Trade debtors

11,826

38,004

Other debtors

49,455

38,642

61,281

76,646

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Bank loans and overdrafts

10,000

Hire purchase contracts

11,524

8,326

Trade creditors

13,911

9,844

Taxation and social security

9,202

16,117

Other creditors

111,152

87,516

155,789

131,803

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.6.25

30.6.24

£

Bank loans

4,314

10,000

Hire purchase contracts

17,648

13,183

Other creditors

-

39,830

21,962

63,013

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

100

Ordinary

£1

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

30.6.25

30.6.24

£

M Nield

Balance outstanding at start of year

15,924

(80,633

)

Amounts advanced

62,466

111,465

Amounts repaid

(40,550

)

(14,908

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

37,840

15,924

The loan is interest free, unsecured and repayable on demand.

10.	RELATED PARTY DISCLOSURES

Included in other creditors falling due with in one year is a loan of £42,070 (2024 £49,100) from a company in which in the director has a participating interest. The loan is unsecured, interest free and repayable on demand.

11.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENCIES

Included in other creditors falling due within one year are financial commitments totalling £66,099 (2024 £76,099) in respect of instalments due on the acquisition of scaffolding equipment.