AVACS Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03542004 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

AVACS Limited

Page

Company Information

1

Balance Sheet

2

Statement of Changes in Equity

3

Notes to the Financial Statements

4

DIRECTOR:

Mr G B Osgood

REGISTERED OFFICE:

153 Forest Road

Liss

Hampshire

GU33 7BU

REGISTERED NUMBER:

03542004 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishops Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Tangible assets

4

58,793

49,437

CURRENT ASSETS

Debtors

5

10,094

6,935

Cash at bank and in hand

79,478

76,141

89,572

83,076

CREDITORS

Amounts falling due within one year

6

29,899

38,358

NET CURRENT ASSETS

59,673

44,718

TOTAL ASSETS LESS CURRENT
LIABILITIES

118,466

94,155

PROVISIONS FOR LIABILITIES

7

11,718

10,285

NET ASSETS

106,748

83,870

CAPITAL AND RESERVES

Called up share capital

8

2

Retained earnings

106,746

83,868

SHAREHOLDERS' FUNDS

106,748

83,870

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 July 2026 and were signed by:

Mr G B Osgood - Director

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 1 May 2024

2

65,595

65,597

Changes in equity

Profit for the year

-

54,704

Total comprehensive income

-

54,704

Dividends

-

(36,431

)

(36,431

)

Balance at 30 April 2025

2

83,868

83,870

Changes in equity

Profit for the year

-

59,978

Total comprehensive income

-

59,978

Dividends

-

(37,100

)

(37,100

)

Balance at 30 April 2026

2

106,746

106,748

1.	STATUTORY INFORMATION

AVACS 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.

Garden office

-

15% reducing balance basis

Plant and machinery

-

15% reducing balance basis

Fixtures and fittings

-

15% reducing balance basis

Computer equipment

-

25% reducing balance basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Garden

Plant and

and

Computer

office

machinery

fittings

equipment

Totals

£

COST

At 1 May 2025

5,123

89,878

4,004

16,293

115,298

Additions

-

47,986

-

1,274

49,260

Disposals

-

(39,995

)

-

(39,995

)

At 30 April 2026

5,123

97,869

4,004

17,567

124,563

DEPRECIATION

At 1 May 2025

2,447

47,541

3,696

12,177

65,861

Charge for year

400

9,214

46

1,348

11,008

Eliminated on disposal

-

(11,099

)

-

(11,099

)

At 30 April 2026

2,847

45,656

3,742

13,525

65,770

NET BOOK VALUE

At 30 April 2026

2,276

52,213

262

4,042

58,793

At 30 April 2025

2,676

42,337

308

4,116

49,437

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

4,525

1,654

Prepayments

5,569

5,281

10,094

6,935

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

5,588

12,205

Corporation tax

13,666

17,575

VAT

2,467

2,928

Other creditors

1,669

-

Directors' loan accounts

5,259

4,314

Accrued expenses

1,250

1,336

29,899

38,358

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

11,718

10,285

Deferred

tax

£

Balance at 1 May 2025

10,285

Accelerated capital allowances

1,433

Balance at 30 April 2026

11,718

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

2

Ordinary

£1

2

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £37,100 (2025 - £36,431) were paid to the director .

2026

2025

£

Amount owed to related party at balance sheet date

Mr G Osgood - director

5,259

4,314

10.	ULTIMATE CONTROLLING PARTY

During the period under review the company was controlled by Mr G B Osgood, the sole director and shareholder of the company.