Avoca Planning Landscape and Development Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07875523

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,884		8,605

			6,884		8,605
CURRENT ASSETS
Debtors	5	14,123		16,425
Cash at bank and in hand		9,034		7,305

		23,157		23,730
Creditors: Amounts Falling Due Within One Year	6	(750 )		(750 )

NET CURRENT ASSETS (LIABILITIES)			22,407		22,980

TOTAL ASSETS LESS CURRENT LIABILITIES			29,291		31,585

NET ASSETS			29,291		31,585

CAPITAL AND RESERVES
Called up share capital	7		200		200
Profit and Loss Account			29,091		31,385

SHAREHOLDERS' FUNDS			29,291		31,585

Page 1

Page 2

Avoca Planning Landscape and Development Limited

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robert Stuart

Director

18/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Avoca Planning Landscape and Development Limited Registered number 07875523 is a limited by shares company incorporated in England & Wales. The Registered Office is Churchend, PaulMead, Edge, Stroud, Gloucestershire, GL6 6PG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% of written down value
Computer Equipment	20% written down value

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2

	2	2

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	28,900	2,090	30,990

As at 31 December 2025	28,900	2,090	30,990

Depreciation
As at 1 January 2025	20,660	1,725	22,385
Provided during the period	1,648	73	1,721

As at 31 December 2025	22,308	1,798	24,106

...CONTINUED

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Page 4

Avoca Planning Landscape and Development Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	6,592	292	6,884

As at 1 January 2025	8,240	365	8,605

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,500	6,500
Directors' loan accounts	7,623	9,925

	14,123	16,425

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	750	750

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Robert Stuart	9,925	-	2,302	-	7,623

The above loan is unsecured, interest free and repayable on demand.

9. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	500	-

10. Ultimate Controlling Party

The company's ultimate controlling party is Mr and Mrs Stuart by virtue of his ownership of 100% of the issued share capital in the company.