REGISTERED NUMBER: 01779535 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2026

FOR

AVON ASSOCIATES (PROPERTIES) LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

K J Smith

REGISTERED OFFICE:

Cherry Croft Upton Scudamore

Warminster

Wiltshire

BA12 0AQ

REGISTERED NUMBER:

01779535 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

England

GL50 3PR

FIXED ASSETS

Property, plant and equipment

4

-

391

Investment property

5

1,721,706

1,555,486

1,721,706

1,555,877

CURRENT ASSETS

Debtors

6

122,855

120,000

Cash at bank

352,525

282,387

475,380

402,387

CREDITORS

Amounts falling due within one year

7

2,070,001

87,344

NET CURRENT (LIABILITIES)/ASSETS

(1,594,621

)

315,043

TOTAL ASSETS LESS CURRENT LIABILITIES

127,085

1,870,920

PROVISIONS FOR LIABILITIES

-

98

NET ASSETS

127,085

1,870,822

CAPITAL AND RESERVES

Called up share capital

200

200

Revaluation reserve

8

57,542

106,725

Retained earnings

69,343

1,763,897

SHAREHOLDERS' FUNDS

127,085

1,870,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2026 and were signed by:

K J Smith - Director

1.	STATUTORY INFORMATION

Avon Associates (Properties) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33.33% on cost

Investment property

Properties held for their investment potential, with any income being negotiated at arm's length, are not subject to periodic charges of depreciation. They are included in the statement of financial position at their fair value. Changes in their value are charged to the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Computer

equipment

£

Cost

At 1 September 2025

and 31 August 2026

1,175

Depreciation

At 1 September 2025

784

Charge for year

391

At 31 August 2026

1,175

Net book value

At 31 August 2026

-

At 31 August 2025

391

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 September 2025

1,555,486

Additions

286,220

Disposals

(120,000

)

At 31 August 2026

1,721,706

Net book value

At 31 August 2026

1,721,706

At 31 August 2025

1,555,486

Investment properties were valued by the director on a market value basis at 31 August 2026 in accordance with note 2.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

122,855

120,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

40,718

42,695

Other creditors

2,029,283

44,649

2,070,001

87,344

8.

RESERVES

Revaluation

reserve

£

At 1 September 2025

106,725

Transfer to retained earnings

(49,183

)

At 31 August 2026

57,542