Company registration number: 04179457
Annual report and unaudited financial statements
for the year ended 30 April 2026
for
Avus Metals and Plastics Limited
Pages for filing with the Registrar
Company registration number: 04179457
Avus Metals and Plastics Limited
Balance sheet
as at 30 April 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 13,250 16,020
13,250 16,020
Current assets
Stocks 65,000 40,500
Debtors 5 118,647 113,840
Investments 47,400 47,200
Cash at bank and in hand 43,865 74,296
274,912 275,836
Creditors: amounts falling due within one year
6 (162,980) (135,260)
Net current assets 111,932 140,576
Total assets less current liabilities 125,182 156,596
NET ASSETS 125,182 156,596
Capital and reserves
Called up share capital 100 100
Profit and loss account 125,082 156,496
TOTAL EQUITY 125,182 156,596
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 04179457
Avus Metals and Plastics Limited
Balance sheet - continued
as at 30 April 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 30 June 2026 and signed on its behalf by:
Mr P Meares, Director
30 June 2026
2
Avus Metals and Plastics Limited
Notes to the financial statements
for the year ended 30 April 2026
1 Company information
Avus Metals and Plastics Limited is a private company registered in England and Wales. Its registered number is 04179457. The company is limited by shares. Its registered office is Unit 1, Sheffield, South Yorkshire, S9 5JF.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and Equipment:
Plant and Equipment - 15% reducing balance
Motor Vehicles - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3
Avus Metals and Plastics Limited
Notes to the financial statements - continued
for the year ended 30 April 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 4 (2025 - 4).
4 Tangible fixed assets
Plant and Equipment
£
Cost
At 1 May 2025 41,502
At 30 April 2026 41,502
Depreciation
At 1 May 2025 25,482
Charge for year 2,770
At 30 April 2026 28,252
Net book value
At 30 April 2026 13,250
At 30 April 2025 16,020
4
Avus Metals and Plastics Limited
Notes to the financial statements - continued
for the year ended 30 April 2026
5 Debtors
2026 2025
£ £
Trade debtors 117,657 110,370
Taxation 990 -
Prepayments and accrued income - 3,470
118,647 113,840
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 10,374 -
Trade creditors 91,469 85,282
Amounts owed to directors 138 138
Other creditors 602 892
Taxation - 190
VAT payable 25,159 24,937
Social security and other tax 31,075 20,665
Accruals and deferred income 4,163 3,156
162,980 135,260
5