Registration number: 10455468

Afon Limited

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Afon Limited

Company Information





 

Directors

Andrew David Foster Claire Elizabeth Foster Georgina Mary Foster Isabel Sophie Foster

Registered office

The Keep Wheldrake Lane Crockey Hill York YO19 4SQ

Accountants

D & A Hill No.18 T8/9 Brooke's Mill Armitage Bridge Huddersfield West Yorkshire HD4 7NR

Afon Limited

Directors' Report
for the Year Ended 31 March 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors of the company

The directors who held office during the year were as follows:

Andrew David Foster

Claire Elizabeth Foster

Georgina Mary Foster

Isabel Sophie Foster

Principal activity

The principal activity of the company is business support services.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 1 June 2026 and signed on its behalf by:
 

......................................... Andrew David Foster Director

Afon Limited

(Registration number: 10455468 )
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	13,864	10,192
Current assets
Debtors	5	19,983	19,918
Cash at bank and in hand		198,911	298,704
		218,894	318,622
Creditors: Amounts falling due within one year	6	(5,285)	(7,469)
Net current assets		213,609	311,153
Net assets		227,473	321,345
Capital and reserves
Called up share capital	7	100	100
Retained earnings		227,373	321,245
Shareholders' funds		227,473	321,345

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 1 June 2026 and signed on its behalf by:
 

......................................... Andrew David Foster Director

Afon Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Keep Wheldrake Lane
Crockey Hill
York
YO19 4SQ
England

These financial statements were authorised for issue by the Board on 1 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Afon Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings & equipment	20% on reducing balance
Motor vehicles	25% on reducing balance

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

Afon Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

4	Tangible assets

	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	15,162	6,500	21,662
Additions	7,266	-	7,266
At 31 March 2026	22,428	6,500	28,928
Depreciation
At 1 April 2025	7,026	4,444	11,470
Charge for the year	3,080	514	3,594
At 31 March 2026	10,106	4,958	15,064
Carrying amount
At 31 March 2026	12,322	1,542	13,864
At 31 March 2025	8,136	2,056	10,192

5

Debtors

Current	2026 £	2025 £
Prepayments	6,654	13,312
Other debtors	13,329	6,606
	19,983	19,918

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	3,245	5,819
Accruals and deferred income	2,040	1,650
	5,285	7,469

Afon Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100