AVITA BUILD LTD - Accounts

AVITA BUILD LTD

Statement of Financial Position

As at 28 February 2026

	2026 £	2025 £
Current assets
Debtors	4	4
Cash at bank and in hand	2,277	2,277
	2,281	2,281
Creditors: amount falling due within one year	(12,720)	(12,360)
Net current assets/(liabilities)	(10,439)	(10,079)


Total assets less current liabilities	(10,439)	(10,079)
Net assets/(liabilities)	(10,439)	(10,079)

Capital and reserves
Called up share capital	4	4
Profit and loss account	(10,443)	(10,083)
Shareholders fund	(10,439)	(10,079)

For the year ended 28 February 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 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 of Part 15 of the Companies Act 2006.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

Signed on behalf of the board of directors:

---------------------------------------------

Richard David Burbidge
Director

Date approved: 05 October 2026

AVITA BUILD LTD

Notes to the Accounts

For the year ended 28 February 2026

Statutory Information

Avita Build Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number 14682382, registration address 1 Clock House Road, Beckenham, BR3 4JS, England.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Financial Reporting Standard for Smaller Entities (effective January 2016).

Going Concern

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future.

Trade and other debtors

Short-term debtors are measured at the transaction price less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are highly liquid investments and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Short-term creditors are measured at the transaction price. The other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Equity instruments

Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of The Company.

2.	Average number of employees Average number of employees during the year was 0 (2025: 0).