REGISTERED NUMBER: 03529739 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Aveling Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T M Overton

SECRETARY:

Mrs A Overton

REGISTERED OFFICE:

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

REGISTERED NUMBER:

03529739 (England and Wales)

ACCOUNTANTS:

Bristow Burrell

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

FIXED ASSETS

Tangible assets

5

176,906

101,522

CURRENT ASSETS

Stocks

71,825

55,625

Debtors

6

617,007

709,269

Cash at bank

-

17,758

688,832

782,652

CREDITORS

Amounts falling due within one year

7

658,422

773,502

NET CURRENT ASSETS

30,410

9,150

TOTAL ASSETS LESS CURRENT LIABILITIES

207,316

110,672

CREDITORS

Amounts falling due after more than one year

8

(155,490

)

(86,708

)

PROVISIONS FOR LIABILITIES

(41,419

)

(22,478

)

NET ASSETS

10,407

1,486

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

10,405

1,484

SHAREHOLDERS' FUNDS

10,407

1,486

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 14 November 2025 and were signed by:

T M Overton - Director

1.	STATUTORY INFORMATION

Aveling Construction Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on 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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 25 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

140,678

108,387

21,974

271,039

Additions

98,468

-

3,175

101,643

At 31 July 2025

239,146

108,387

25,149

372,682

DEPRECIATION

At 1 August 2024

73,718

83,447

12,352

169,517

Charge for year

17,153

6,235

2,871

26,259

At 31 July 2025

90,871

89,682

15,223

195,776

NET BOOK VALUE

At 31 July 2025

148,275

18,705

9,926

176,906

At 31 July 2024

66,960

24,940

9,622

101,522

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

469,917

598,863

Other debtors

147,090

110,406

617,007

709,269

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

44,761

97,653

Trade creditors

189,862

126,680

Taxation and social security

367,736

312,941

Other creditors

56,063

236,228

658,422

773,502

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

155,490

86,708

9.	SECURED DEBTS

The bank Loan is secured by a fixed and floating charge over the assets of the company, and was fully repaid after the year end.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

2

Ordinary

£1

2

2

11.	ULTIMATE CONTROLLING PARTY

Mr T Overton and Mrs A Overton are the ultimate controlling parties by virtue of their 100% ownership of the ordinary share capital of the company.