Yes they are now the same company. Quite a complex history - Zodiac took over Avon - then Avon took over zodiac - now Zodiac back in charge.
Most of the leisure range are built by Zodiac but assembled by Avon in the UK.
The commercial boats are still proper Avons though - made in their factory in Lanelli in south Wales - about 15 miles from me.
http://www.avon-workboats.com/