Company No: 07932476 (England and Wales)

Contents

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

DIRECTOR

D T Healy

REGISTERED OFFICE	40 Anyards Road
	Cobham
	Surrey
	KT11 2LA
	United Kingdom

COMPANY NUMBER

07932476 (England and Wales)

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

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	263,295		290,973
Investment property	4	1,138,355		1,370,733
		1,401,650		1,661,706
Current assets
Debtors	5	1,057,342		1,078,303
Cash at bank and in hand	6	243,918		242,265
		1,301,260		1,320,568
Creditors: amounts falling due within one year	7	( 138,949)		( 202,806)
Net current assets		1,162,311		1,117,762
Total assets less current liabilities		2,563,961		2,779,468
Creditors: amounts falling due after more than one year	8	0		( 23,137)
Net assets		2,563,961		2,756,331
Capital and reserves
Called-up share capital	9	2		2
Profit and loss account		2,563,959		2,756,329
Total shareholders' funds		2,563,961		2,756,331

For the financial year ending 31 October 2025 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 year 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 Profit and Loss Account has not been delivered.

The financial statements of Avina Estates Limited (registered number: 07932476) were approved and authorised for issue by the Director on 15 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 year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Avina Estates 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 40 Anyards Road, Cobham, Surrey, KT11 2LA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

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.

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:

Land and buildings	not depreciated
Plant and machinery etc.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by external valuers and derived from current market rent and investment property yields for comparable real estate, adjusted if necessary, for any difference in nature, location or condition of the specific property.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 November 2024	199,267		121,184		320,451
Additions	0		41,780		41,780
Disposals	0		( 96,416)		( 96,416)
Transfers	20,870		0		20,870
At 31 October 2025	220,137		66,548		286,685
Accumulated depreciation
At 01 November 2024	0		29,478		29,478
Charge for the financial year	0		15,208		15,208
Disposals	0		( 21,296)		( 21,296)
At 31 October 2025	0		23,390		23,390
Net book value
At 31 October 2025	220,137		43,158		263,295
At 31 October 2024	199,267		91,706		290,973

4. Investment property

	Investment property
	£
Valuation
As at 01 November 2024	1,370,733
Fair value movement	(211,508)
Transfers to and from property, plant and equipment	(20,870)
As at 31 October 2025	1,138,355

Valuation

Investment property is measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. The property was valued by an independent professionally qualified valuer at the reporting date.

At 31 October 2025, the fair value of the investment property was £1,138,355 compared with an original cost of £1,349,863. The resulting cumulative fair value deficit of £211,508 has been recognised in the profit and loss account.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2025		2024
	£		£
Historic cost	1,349,863		1,349,863

5. Debtors

	2025		2024
	£		£
Trade debtors	50,400		0
Amounts owed by director	34,970		0
S455	11,802		0
Other debtors	960,170		1,078,303
	1,057,342		1,078,303

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	224,374		223,148
Short-term deposits	19,544		19,117
	243,918		242,265

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	461		123,979
Amounts owed to director	0		188
Accruals and deferred income	22,067		30,645
Taxation and social security	73,112		22,254
Obligations under finance leases and hire purchase contracts	0		6,634
Other creditors	43,309		19,106
	138,949		202,806

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	0		23,137

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

10. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Balance outstanding at start of year	(187)		44,684
Amounts advanced	131,808		90,629
Amounts repaid	(96,650)		(135,500)
Amounts written off	0		0
Amounts waived	0		0
Balance outstanding at end of year	34,971		(187)

Related Party Transactions
The director and shareholder of Avina Estates Limited is also a director of Avicam Homes Limited, a director and shareholder of Technik Recruitment Limited, and holds a shareholding interest in Car Trader ES Ltd.

At 31 October 2025, Avina Estates Limited owed £24,056 to Avicam Homes Limited (2024: Avicam Homes Limited owed £68,644 to Avina Estates Limited).

At 31 October 2025, Technik Recruitment Limited owed £91,430 to Avina Estates Limited (2024: £100,185).

At 31 October 2025, Car Trader ES Ltd owed £604,514 to Avina Estates Limited (2024: £604,514).

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