Avebury Court Limited - Filleted accounts

Registered number

10490790

Avebury Court Limited

Filleted Accounts

30 November 2025

Avebury Court Limited
Registered number:		10490790
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,497			-
Investment property	4		800,000			800,000
			801,497			800,000

Current assets
Cash at bank and in hand		15,015			10,229

Creditors: amounts falling due within one year	5	(184,887)			(183,062)

Net current liabilities			(169,872)			(172,833)

Total assets less current liabilities			631,625			627,167

Creditors: amounts falling due after more than one year	6		(186,292)			(211,741)

Provisions for liabilities			(58,355)			(58,355)


Net assets			386,978			357,071

Capital and reserves
Called up share capital			100			100
Profit and loss account			386,878			356,971

Shareholder's funds			386,978			357,071

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Moshe Klotz
Director
Approved by the board on 17 August 2026

Avebury Court Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant & Machinery	25% reducing balance method
	Freehold buildings	No depreciation

	Investment property
	Investment property is initially recognised at cost and then subsequently measured at fair value. Changes in value are recognised in profit or loss.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	Additions				1,996
	At 30 November 2025				1,996

	Depreciation
	Charge for the year				499
	At 30 November 2025				499

	Net book value
	At 30 November 2025				1,497


4	Investment property		2025		2024
£				£
	Fair value
	B/fwd		800,000		800,000
	Additions		-		-
	Transfer to/from tangible fixed assets		-		-
	Revaluation		-		-
	Disposals		-		-
			800,000		800,000

	The fair value of the Investment Property at 30 November 2025 has been arrived at on the basis of a valuation carried out at that date by Mr M Klotz, a director of the company who is not a professionally qualified valuer.




5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		780		802
	Taxation and social security costs		8,542		8,281
	Other creditors		175,565		173,979
			184,887		183,062


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		186,292		211,741


7	Other information

	Avebury Court Limited is a private company limited by shares and incorporated in England. Its registered office is:
	19 Cadogan Gardens
	London
	N3 2HN