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Registration number: 12357172

Avonsdown Properties (Holdings) Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 April 2026

Company Information

Directors | Mr Frank Collins Mr Richard William Hudd Mr Jeffrey Howard Coles

Registered office | 10 Collett Way Frome Somerset England BA11 2XR

Accountants | R S Porter & Co Limited The Old Dairy Ashton Hill Farm Weston Road, Failand Bristol BS8 3US

Directors' Report for the Year Ended 30 April 2026

The directors present their report and the financial statements for the year ended 30 April 2026.

Directors of the company

The directors who held office during the year were as follows:

Mr Frank Collins

Mr Richard William Hudd

Mr Jeffrey Howard Coles

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Approved and authorised by the Board on 5 June 2026 and signed on its behalf by:

......................................... Mr Frank Collins Director

(Registration number: 12357172)
Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investments | 4 | 1,900,800 | 1,900,800
Current assets |  |  |
Debtors | 5 | 2 | 2
Creditors: Amounts falling due within one year | 6 | (90,645) | (95,089)
Net current liabilities |  | (90,643) | (95,087)
Net assets |  | 1,810,157 | 1,805,713
Capital and reserves |  |  |
Called up share capital |  | 750,936 | 750,936
Share premium reserve |  | 690,861 | 690,861
Retained earnings |  | 368,360 | 363,916
Shareholders' funds |  | 1,810,157 | 1,805,713

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 5 June 2026 and signed on its behalf by:

......................................... Mr Frank Collins Director

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1 | General information

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

The address of its registered office is:
10 Collett Way
Frome
Somerset
BA11 2XR
England

These financial statements were authorised for issue by the Board on 5 June 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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3 | Staff costs

The average number of persons employed by the company (including directors) during the year, analysed by category was as follows:

| 2026 No. | 2025 No.
Other departments | 3 | 3
| 3 | 3

4 | Investments

| 2026 £ | 2025 £
Investments in subsidiaries | 1,900,800 | 1,900,800

Subsidiaries | £
Cost or valuation
At 1 May 2025 | 1,900,800
Provision
Carrying amount
At 30 April 2026 | 1,900,800
At 30 April 2025 | 1,900,800

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

5 | Debtors

6 | Creditors

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Amounts due to related parties |  | 90,645 | 95,089

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 750,936 | 750,936 | 750,936 | 750,936

8 | Dividends

Final dividends paid

|  | 2026 £ |  | 2025 £
Final dividend of £0.06 (2025 - £0.04) per each Ordinary |  | 45,056 |  | 30,038