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Avon Bulbs Limited

Registered Number
04749778
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

Avon Bulbs Limited
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Ireland Jones, Caroline Mary
| Ireland Jones, Christopher Hope

Company Secretary | Ireland Jones, Caroline Mary

Registered Address | Burnt House Farm, Mid Lambrook
| South Petherton
| Somerset
| TA13 5HE

Registered Number | 04749778 (England and Wales)

Avon Bulbs Limited
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 4,399 |  |  |  | 6,830
|  |  |  | 4,399 |  |  |  | 6,830
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 379 |  |  |  | 292 |  |
Cash at bank and on hand |  | 151,790 |  |  |  | 195,725 |  |
|  | 152,169 |  |  |  | 196,017 |  |
Creditors amounts falling due within one year | 6 | (31,770) |  |  |  | (19,041) |  |
Net current assets (liabilities) |  |  |  | 120,399 |  |  |  | 176,976
Total assets less current liabilities |  |  |  | 124,798 |  |  |  | 183,806
Provisions for liabilities |  |  |  | (836) |  |  |  | (1,210)
Net assets |  |  |  | 123,962 |  |  |  | 182,596
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 123,960 |  |  |  | 182,594
Shareholders' funds |  |  |  | 123,962 |  |  |  | 182,596

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

The financial statements were approved and authorised for issue by the Board of Directors on 21 May 2026, and are signed on its behalf by:
Ireland Jones, Caroline Mary Director
Ireland Jones, Christopher Hope Director Registered Company No. 04749778

Avon Bulbs Limited
Notes to the Financial Statements
for the year ended 31 December 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Goodwill being the amount paid in connection with the acquisition of a business in 2003 was fully amortised over its estimated useful life of ten years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 10
| Plant and machinery | 25 |  | -
| Fixtures and fittings | 25 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 7

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 60,000
| At 31 December 25 | 60,000
| Amortisation and impairment
| At 01 January 25 | 60,000
| At 31 December 25 | 60,000
| Net book value
| At 31 December 25 | -
| At 31 December 24 | -

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 89,299
| Disposals | (23,755)
| At 31 December 25 | 65,544
| Depreciation and impairment
| At 01 January 25 | 82,470
| Charge for year | 1,466
| On disposals | (22,791)
| At 31 December 25 | 61,145
| Net book value
| At 31 December 25 | 4,399
| At 31 December 24 | 6,830

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 292
| Other debtors | 201 |  | -
| Prepayments and accrued income | 178 |  | -
| Total | 379 |  | 292

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 405 |  | 191
| Bank borrowings and overdrafts | 117 |  | 129
| Amounts owed to related parties | 27,326 |  | 7,951
| Taxation and social security | 2,617 |  | 7,594
| Other creditors | - |  | 162
| Accrued liabilities and deferred income | 1,305 |  | 3,014
| Total | 31,770 |  | 19,041

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.