06858300falsesale and rental of storage equipment2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2026-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-04-012026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FRS1022025-04-012026-03-31http://www.companieshouse.gov.uk/2026-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-04-012026-03-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 06858300
Avatan Handling Equipment Limited
ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
Prepared By:
Wieland Accountants Limited
Chartered Accountants
Harrow Business Centre
429-433 Pinner Road
North Harrow
Middlesex
HA1 4HN
Avatan Handling Equipment Limited
ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
DIRECTORS
Mr R M Tarn
REGISTERED OFFICE
Harrow Business Centre
429-433 Pinner Road
North Harrow
Middlesex
HA1 4HN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06858300
ACCOUNTANTS
Wieland Accountants Limited
Chartered Accountants
Harrow Business Centre
429-433 Pinner Road
North Harrow
Middlesex
HA1 4HN
Avatan Handling Equipment Limited
ACCOUNTS
FOR THEYEARENDED31 MARCH 2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Avatan Handling Equipment Limited
BALANCE SHEET AT 31 March 2026
20262025
Notes££
FIXED ASSETS
Tangible assets31,3221,763
CURRENT ASSETS
Stock220,164158,946
Debtors5100,530108,388
Cash at bank and in hand7,49218,318
328,186285,652
CREDITORS: Amounts falling due within one year6114,80077,936
NET CURRENT ASSETS213,386207,716
TOTAL ASSETS LESS CURRENT LIABILITIES214,708209,479
CAPITAL AND RESERVES
Called up share capital7100100
Profit and loss account214,608209,379
SHAREHOLDERS' FUNDS214,708209,479
For the year ending 31 March 2026 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 29 May 2026 and signed on their behalf by
.............................
Mr R M Tarn
Director
Avatan Handling Equipment Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
Avatan Handling Equipment Limited
1f. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.
1g. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
2. EMPLOYEES
20262025
No.No.
Average number of employees22
3. TANGIBLE FIXED ASSETS
EquipmentTotal
££
Cost
At 1 April 20255,1195,119
At 31 March 20265,1195,119
Depreciation
At 1 April 20253,3563,356
For the year441441
At 31 March 20263,7973,797
Net Book Amounts
At 31 March 20261,3221,322
At 31 March 20251,7631,763
4. STOCK 20262025
££
Stock comprises:
Stock220,164158,946
220,164158,946
Avatan Handling Equipment Limited
5. DEBTORS 20262025
££
Amounts falling due within one year
Trade debtors76,080106,312
Other debtors2,0762,076
Amounts due from group companies22,374-
100,530108,388
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax24,44921,756
VAT7,43916,470
Trade creditors79,71921,586
Pension schemes109109
Accruals3,0843,068
Amounts due to group companies-14,947
114,80077,936
7. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100
8. RELATED PARTY TRANSACTIONS
The parent company is Avatan Holdings Limited whose registered office address is Harrow Business Centre, 429-433 Pinner Road, North Harrow, England, HA1 4HN.