Registrar

Registration number: 12462076

Avant (South East) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Avant (South East) Limited

Company Information

Directors

C C Easter

Registered office

Units 2 & 4 Griffin Farm Great Canfield Great Dunmow Essex CM6 1JZ

Solicitors

Nockolds Solicitors 6 Market Square Bishops Stortford Hertfordshire CM23 1JH

Bankers

Barclays Bank UK PLC 40-41 High Street Chelmsford Essex CM1 1BE

Accountants

Lambert Chapman LLP Chartered accountants 3 Warners Mill Silks Way Braintree Essex CM7 3GB

Avant (South East) Limited

(Registration number: 12462076)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	46,250	53,750
Tangible assets	5	429,848	459,578
		476,098	513,328
Current assets
Stocks	6	386,618	513,934
Debtors	7	208,951	164,948
Cash at bank and in hand		270	163
		595,839	679,045
Creditors: Amounts falling due within one year	8	(304,140)	(433,984)
Net current assets		291,699	245,061
Total assets less current liabilities		767,797	758,389
Creditors: Amounts falling due after more than one year	8	(198,916)	(260,088)
Provisions for liabilities		(107,462)	(114,895)
Net assets		461,419	383,406
Capital and reserves
Called up share capital		100	100
Revaluation reserve		166,460	166,460
Retained earnings		294,859	216,846
Shareholders' funds		461,419	383,406

For the financial 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.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Avant (South East) Limited

(Registration number: 12462076)
Balance Sheet as at 31 December 2025

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 July 2026
 

C C Easter
Director

Avant (South East) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

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

The address of its registered office is: Units 2 & 4 Griffin Farm, Great Canfield, Great Dunmow, Essex, CM6 1JZ.

The principal place of business is: Units 2 & 4 Griffin Farm, Great Canfield, Great Dunmow, Essex, CM6 1JZ.

These financial statements were authorised for issue by the director on 16 July 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).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of machinery and goods and provision of repair and hire services in the ordinary course of the company’s activities. Turnover is shown net of 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

Current Tax is recognised in the profit and loss account, 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.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Avant (South East) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Depreciation

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

Asset class	Depreciation method and rate
Plant & Machinery	15% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Office Equipment	33% Straight Line
Motor Vehicles	25% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% Straight Line

Trade debtors

Trade debtors are amounts due from customers for the sale of machinery and parts sold or hire and repair services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Avant (South East) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 the director) during the year, was 5 (2024 - 5).

Avant (South East) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2025	75,000	75,000
At 31 December 2025	75,000	75,000
Amortisation
At 1 January 2025	21,250	21,250
Amortisation charge	7,500	7,500
At 31 December 2025	28,750	28,750
Carrying amount
At 31 December 2025	46,250	46,250
At 31 December 2024	53,750	53,750

5	Tangible assets

	Office equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	11,635	168,183	469,944	649,762
Additions	12,705	35,395	118,451	166,551
Disposals	-	(33,743)	(148,027)	(181,770)
At 31 December 2025	24,340	169,835	440,368	634,543
Depreciation
At 1 January 2025	5,108	66,022	119,054	190,184
Charge for the year	4,345	22,690	44,749	71,784
Eliminated on disposal	-	(10,544)	(46,729)	(57,273)
At 31 December 2025	9,453	78,168	117,074	204,695
Carrying amount
At 31 December 2025	14,887	91,667	323,294	429,848
At 31 December 2024	6,527	102,161	350,890	459,578

Revaluation

The fair value of the company's plant and machinery was revalued on 1 March 2022. An independent valuer was not involved. Had this class of asset been measured on a historical cost basis, the tax written down carrying amount would have been £2,398 (2024 - £4,843).

Avant (South East) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Stocks

	2025 £	2024 £
Stocks	386,618	513,934

7

Debtors

	2025 £	2024 £
Trade debtors	37,255	55,081
Prepayments	4,289	3,935
Other debtors	167,407	105,932
	208,951	164,948

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	102,633	85,325
Trade creditors		142,430	304,030
Social security and other taxes		10,053	28,010
Outstanding defined contribution pension costs		576	392
Other payables		7,720	2,555
Accruals		4,440	3,103
Corporation tax		36,288	10,569
		304,140	433,984

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £55,112 (2024 - £44,432).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	198,916	260,088

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £108,913 (2024 - £179,171).

Avant (South East) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	47,521	40,893
Hire purchase contracts	55,112	44,432
	102,633	85,325