Company No: 04017395 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

D T Healy

REGISTERED OFFICE	Wey Court West
	Union Road
	Farnham
	GU9 7PT
	United Kingdom

COMPANY NUMBER

04017395 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	31.08.2026		31.05.2025
		£		£
Fixed assets
Tangible assets	3	0		803
		0		803
Current assets
Debtors	4	135		100,417
Cash at bank and in hand		2,413		570
		2,548		100,987
Creditors: amounts falling due within one year	5	( 12,161)		( 96,810)
Net current (liabilities)/assets		(9,613)		4,177
Total assets less current liabilities		(9,613)		4,980
Net (liabilities)/assets		( 9,613)		4,980
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		( 9,713 )		4,880
Total shareholders' (deficit)/funds		( 9,613)		4,980

For the financial period ending 31 August 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Avicam Homes Limited (registered number: 04017395) were approved and authorised for issue by the Director on 13 October 2026. They were signed on its behalf by:

D T Healy Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Avicam Homes Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, GU9 7PT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

The financial statements have been prepared for the 15-month period ended 31 August 2026. The accounting reference date was extended to align with the company's final trading period. The directors intend that the company will cease trading on 31 August 2026.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles	25 % reducing balance
Computer equipment	25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less 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.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.

2. Employees

	Period from 01.06.2025 to 31.08.2026		Year ended 31.05.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	2		2

3. Tangible assets

	Vehicles		Computer equipment		Total
	£		£		£
Cost
At 01 June 2025	21,354		42,861		64,215
Disposals	( 21,354)		( 42,861)		( 64,215)
At 31 August 2026	0		0		0
Accumulated depreciation
At 01 June 2025	21,354		42,058		63,412
Charge for the financial period	0		251		251
Disposals	( 21,354)		( 42,309)		( 63,663)
At 31 August 2026	0		0		0
Net book value
At 31 August 2026	0		0		0
At 31 May 2025	0		803		803

4. Debtors

	31.08.2026		31.05.2025
	£		£
Trade debtors	136		136
Amounts owed by director	0		22,161
Other debtors	( 1)		78,120
	135		100,417

5. Creditors: amounts falling due within one year

	31.08.2026		31.05.2025
	£		£
Trade creditors	3,874		1,220
Accruals	3,096		94,836
Other taxation and social security	840		754
Other creditors	4,351		0
	12,161		96,810

6. Called-up share capital

	31.08.2026		31.05.2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

7. Related party transactions

Transactions with the entity's director

	31.08.2026		31.05.2025
	£		£
Balance outstanding at start of year	22,161		(7,839)
Amount advanced	0		30,000
Amount repaid	(22,161)		22,161
Balance oustanding at end of year	0		22,161

The director of the company is also a director and shareholder of Avina Estates Ltd and a director of Site Logistics Ltd.

At the year end, the company owed £3,874 to Avina Estates Ltd (2025: Avina Estates Ltd owed the company £19,056) and £4,351 to Site Logistics Ltd (2025: £nil).

The balances are unsecured, interest-free and repayable on demand.

8. Operating income/loss

	31.08.2026		31.05.2025
	£		£
Depreciation - owned assets	251		268