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Avon Boating Services Ltd
Financial Statements
For The Year Ended 31 December 2025
Avon Boating Services Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—5

Page 1
Avon Boating Services Ltd
Accountants' Report
For The Year Ended 31 December 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Avon Boating Services Ltd For The Year Ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Avon Boating Services Ltd For The Year Ended 31 December 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Avon Boating Services Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Avon Boating Services Ltd and state those matters that we have agreed to state to the directors of Avon Boating Services Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Avon Boating Services Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Avon Boating Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Avon Boating Services Ltd . You consider that Avon Boating Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Avon Boating Services Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

17 March 2026

Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
Page 1
Page 2
Avon Boating Services Ltd
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 14869184

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible assets | 4 |  | 15,546 |  | 20,728
|  |  | 15,546 |  | 20,728
CURRENT ASSETS
Debtors |  | 609 |  | 615 |
Cash at bank and in hand |  | 2,680 |  | 1,749 |
|  | 3,289 |  | 2,364 |
Creditors: Amounts Falling Due Within One Year |  | (73,266 ) |  | (58,239 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (69,977 ) |  | (55,875 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (54,431 ) |  | (35,147 )
NET LIABILITIES |  |  | (54,431 ) |  | (35,147 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
Income Statement |  |  | (54,432 ) |  | (35,148 )
SHAREHOLDERS' FUNDS |  |  | (54,431) |  | (35,147)

Page 2
Page 3
Avon Boating Services Ltd
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Nicholas Birch Director
17 March 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Avon Boating Services Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Avon Boating Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14869184 . The registered office is Swans Nest Boathouse, Swans Nest Lane, Stratford upon Avon, Warwickshire, CV37 7LS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The company is showing net liabilities as at 31 December 2025. The directors have confirmed that they will continue to support the company financially, to allow it to continue its operations. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & machinery | 25% reducing balance

2.3. Financial Instruments
The company’s financial instruments comprise basic financial assets and liabilities, including cash at bank, debtor balances and creditor balances. These are initially recognised at transaction price and subsequently measured at amortised cost. The company does not hold or issue any complex financial instruments.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible assets

| Plant & machinery
--- | ---
| £
Cost
As at 1 January 2025 | 36,850
As at 31 December 2025 | 36,850
Depreciation
As at 1 January 2025 | 16,122
Provided during the period | 5,182
As at 31 December 2025 | 21,304

...CONTINUED
Page 4
Page 5
Avon Boating Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 15,546
As at 1 January 2025 | 20,728

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5