REGISTERED NUMBER: 10798823 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

AVALON COURT ROTHWELL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

PA Brigstock

SJ Brigstock

BP Brigstock

REGISTERED OFFICE:

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

REGISTERED NUMBER:

10798823 (England and Wales)

ACCOUNTANTS:

Bewers Turner & Co LLP

Chartered Accountants

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

FIXED ASSETS

Investment property

4

1,410,000

1,410,000

CURRENT ASSETS

Debtors

5

3,029

452,300

Cash at bank

63,956

43,313

66,985

495,613

CREDITORS

Amounts falling due within one year

6

355,868

851,473

NET CURRENT LIABILITIES

(288,883

)

(355,860

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,121,117

1,054,140

PROVISIONS FOR LIABILITIES

215,396

215,396

NET ASSETS

905,721

838,744

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

7

234,604

234,604

Retained earnings

671,017

604,040

SHAREHOLDERS' FUNDS

905,721

838,744

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 1st July 2026 and were signed on its behalf by:

SJ Brigstock - Director

1.	STATUTORY INFORMATION

Avalon Court Rothwell Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

The financial statements have been prepared on a going concern basis notwithstanding the company has net current liabilities as group debt will not be repaid in priority to third party debt.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

and 31st December 2025

1,410,000

NET BOOK VALUE

At 31st December 2025

1,410,000

At 31st December 2024

1,410,000

Fair value at 31st December 2025 is represented by:

£

Valuation in 2022

450,000

Cost

960,000

1,410,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,029

4,470

Other debtors

-

447,830

3,029

452,300

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

315,159

641,207

Taxation and social security

19,045

31,557

Other creditors

21,664

178,709

355,868

851,473

7.

RESERVES

Fair

value

reserve

£

At 1st January 2025

and 31st December 2025

234,604