Company Registration No. 02981259 (England and Wales)
Avdon Bristol Limited
Unaudited financial statements
for the year ended 30 September 2025
Pages for filing with the registrar
Avdon Bristol Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 8
Avdon Bristol Limited
Statement of financial position
As at 30 September 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
152,087
46,631
Current assets
Stocks
117,172
41,046
Debtors
4
1,102,818
948,860
Cash at bank and in hand
625,176
1,377,967
1,845,166
2,367,873
Creditors: amounts falling due within one year
5
(398,212)
(311,221)
Net current assets
1,446,954
2,056,652
Total assets less current liabilities
1,599,041
2,103,283
Creditors: amounts falling due after more than one year
6
(53,668)
-
0
Provisions for liabilities
42,313
(160,746)
Net assets
1,587,686
1,942,537
Capital and reserves
Called up share capital
7
45,100
45,100
Profit and loss reserves
1,542,586
1,897,437
Total equity
1,587,686
1,942,537

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Avdon Bristol Limited
Statement of financial position (continued)
As at 30 September 2025
2
The financial statements were approved by the board of directors and authorised for issue on 1 June 2026 and are signed on its behalf by:
Robert Delaney
Director
Company Registration No. 02981259
Avdon Bristol Limited
Notes to the financial statements
For the year ended 30 September 2025
3
1
Accounting policies
Company information

Avdon Bristol Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit One, Longbrook Trading Estate, Ashton Vale Road, Bristol, BS3 2HT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, the principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for the manufacture and installation of windows and doors provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Tangible fixed assets

Tangible fixed assets are measured at cost net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings leasehold
20% on cost
Plant and machinery
20% on cost
Fixtures, fittings & equipment
25% on cost
Motor vehicles
25% on cost

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.

Avdon Bristol Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies (continued)
4
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and net realisable value. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Avdon Bristol Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies (continued)
5
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Where items recognised in other comprehensive income or equity are chargeable to or deductible for tax purposes, the resulting current or deferred tax expense or income is presented in the same component of comprehensive income or equity as the transaction or other event that resulted in the tax expense or income. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Provisions

A provision against remedial costs under warranty given by the company ha d previously been recognised b ased on the directors' best estimate of likely rectification costs. This provis ion was fully written off during the year and no provision is recognised at the reporting date.

Avdon Bristol Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies (continued)
6
1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
32
34
Avdon Bristol Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
7
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2024
39,817
322,388
362,205
Additions
-
0
137,324
137,324
Disposals
-
0
(43,939)
(43,939)
At 30 September 2025
39,817
415,773
455,590
Depreciation and impairment
At 1 October 2024
39,817
275,757
315,574
Depreciation charged in the year
-
0
31,868
31,868
Eliminated in respect of disposals
-
0
(43,939)
(43,939)
At 30 September 2025
39,817
263,686
303,503
Carrying amount
At 30 September 2025
-
0
152,087
152,087
At 30 September 2024
-
0
46,631
46,631
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
987,514
906,012
Corporation tax recoverable
64,886
-
0
Other debtors
50,418
42,848
1,102,818
948,860
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
282,597
138,147
Corporation tax
-
0
64,886
Other taxation and social security
32,824
32,689
Other creditors
82,791
75,499
398,212
311,221
Avdon Bristol Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
8
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
53,668
-
0
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' shares of £1 each
35,100
35,100
10,000
10,000
Ordinary 'B' shares of £1 each
10,000
10,000
35,100
35,100
45,100
45,100
45,100
45,100
8
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
495,883
27,107
2025-09-30 2024-10-01 false false false 02 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Robert Delaney Alan Thorne Robert Delaney 02981259 2024-10-01 2025-09-30 02981259 2025-09-30 02981259 2024-09-30 02981259 core:LandBuildings 2025-09-30 02981259 core:OtherPropertyPlantEquipment 2025-09-30 02981259 core:LandBuildings 2024-09-30 02981259 core:OtherPropertyPlantEquipment 2024-09-30 02981259 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 02981259 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 02981259 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 02981259 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 02981259 core:CurrentFinancialInstruments 2025-09-30 02981259 core:CurrentFinancialInstruments 2024-09-30 02981259 core:ShareCapital 2025-09-30 02981259 core:ShareCapital 2024-09-30 02981259 core:RetainedEarningsAccumulatedLosses 2025-09-30 02981259 core:RetainedEarningsAccumulatedLosses 2024-09-30 02981259 core:ShareCapitalOrdinaryShareClass1 2025-09-30 02981259 core:ShareCapitalOrdinaryShareClass1 2024-09-30 02981259 core:ShareCapitalOrdinaryShareClass2 2025-09-30 02981259 core:ShareCapitalOrdinaryShareClass2 2024-09-30 02981259 core:ShareCapitalOrdinaryShares 2025-09-30 02981259 core:ShareCapitalOrdinaryShares 2024-09-30 02981259 bus:CompanySecretaryDirector1 2024-10-01 2025-09-30 02981259 core:LandBuildings core:LongLeaseholdAssets 2024-10-01 2025-09-30 02981259 core:PlantMachinery 2024-10-01 2025-09-30 02981259 core:FurnitureFittings 2024-10-01 2025-09-30 02981259 core:MotorVehicles 2024-10-01 2025-09-30 02981259 2023-10-01 2024-09-30 02981259 core:LandBuildings 2024-09-30 02981259 core:OtherPropertyPlantEquipment 2024-09-30 02981259 2024-09-30 02981259 core:LandBuildings 2024-10-01 2025-09-30 02981259 core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 02981259 core:Non-currentFinancialInstruments 2025-09-30 02981259 core:Non-currentFinancialInstruments 2024-09-30 02981259 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 02981259 bus:OrdinaryShareClass2 2024-10-01 2025-09-30 02981259 bus:OrdinaryShareClass1 2025-09-30 02981259 bus:OrdinaryShareClass1 2024-09-30 02981259 bus:OrdinaryShareClass2 2025-09-30 02981259 bus:OrdinaryShareClass2 2024-09-30 02981259 bus:AllOrdinaryShares 2025-09-30 02981259 bus:AllOrdinaryShares 2024-09-30 02981259 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02981259 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02981259 bus:FRS102 2024-10-01 2025-09-30 02981259 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 02981259 bus:Director1 2024-10-01 2025-09-30 02981259 bus:Director2 2024-10-01 2025-09-30 02981259 bus:CompanySecretary1 2024-10-01 2025-09-30 02981259 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP