REGISTERED NUMBER: 06523008 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Avail Vehicle Contracts Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Forbes-Fraser

Mrs J H Forbes-Fraser

SECRETARY:

S Forbes-Fraser

REGISTERED OFFICE:

Clouds Harrow

Brampton Abbotts

Ross on Wye

Herefordshire

HR9 7JE

REGISTERED NUMBER:

06523008 (England and Wales)

ACCOUNTANTS:

Morley & Co (UK) Ltd

Chartered Certified Accountants,

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

FIXED ASSETS

Tangible assets

4

1,357

1,810

CURRENT ASSETS

Debtors

5

2,766

7,328

Cash at bank

91,847

104,398

94,613

111,726

CREDITORS

Amounts falling due within one year

6

53,901

69,652

NET CURRENT ASSETS

40,712

42,074

TOTAL ASSETS LESS CURRENT LIABILITIES

42,069

43,884

CREDITORS

Amounts falling due after more than one year

7

-

(333

)

PROVISIONS FOR LIABILITIES

(258

)

(344

)

NET ASSETS

41,811

43,207

CAPITAL AND RESERVES

Called up share capital

50

50

Capital redemption reserve

50

50

Retained earnings

41,711

43,107

SHAREHOLDERS' FUNDS

41,811

43,207

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

S Forbes-Fraser - Director

1.	STATUTORY INFORMATION

Avail Vehicle Contracts Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Website

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Deferred taxation

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Provision is made at current rates in respect of all material timing differences.

Financial instruments

Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

Website

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2025

and 30 April 2026

2,886

621

6,488

9,995

DEPRECIATION

At 1 May 2025

2,886

558

4,741

8,185

Charge for year

-

16

437

453

At 30 April 2026

2,886

574

5,178

8,638

NET BOOK VALUE

At 30 April 2026

-

47

1,310

1,357

At 30 April 2025

-

63

1,747

1,810

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,230

6,814

Other debtors

536

514

2,766

7,328

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

2,853

4,145

Taxation and social security

15,099

21,917

Other creditors

35,949

43,590

53,901

69,652

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

-

333