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08357957 frs-bus:Original frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 08357957
WOW AV Installations Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Freya Accounts Ltd
Holbrook House, 32 Oakley Lane
Oakley
Basingstoke
Hampshire
RG23 7JY
WOW AV Installations Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements

Contents
| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
WOW AV Installations Ltd
Balance Sheet
As At 31 December 2022
Balance Sheet
Registered number: 08357957

| 2022 | 2021
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 46,688 |  | 18,183
|  |  | 46,688 |  | 18,183
CURRENT ASSETS
Stocks | 5 | 4,500 |  | 9,740 |
Debtors | 6 | 150,827 |  | 73,315 |
Cash at bank and in hand |  | 51,872 |  | 106,371 |
|  | 207,199 |  | 189,426 |
Creditors: Amounts Falling Due Within One Year | 7 | (85,262 ) |  | (45,365 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 121,937 |  | 144,061
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 168,625 |  | 162,244
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (168,621 ) |  | (155,063 )
NET ASSETS |  |  | 4 |  | 7,181
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 3 |  | 7,180
SHAREHOLDERS' FUNDS |  |  | 4 |  | 7,181

Page 1
Page 2
WOW AV Installations Ltd
Balance Sheet (continued)
As At 31 December 2022
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Angus Begg Director
3rd October 2023

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
WOW AV Installations Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2022
Notes to the Financial Statements
1. General Information
WOW AV Installations Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08357957 . The registered office is 43 Loggon Road, Basingstoke, Hampshire, RG21 3PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Straight Line
Motor Vehicles | 25% Straight Line
Fixtures & Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line

2.4. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2021: 4)
5 4
Page 3
Page 4
WOW AV Installations Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2022
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2022 | 68,246 | - | 68,246
Additions | 60,140 | - | 60,140
Disposals | (16,467 ) | - | (16,467 )
As at 31 December 2022 | 111,919 | - | 111,919
Depreciation
As at 1 January 2022 | 50,064 | (1 ) | 50,063
Provided during the period | 31,635 | - | 31,635
Disposals | (16,467 ) | - | (16,467 )
As at 31 December 2022 | 65,232 | (1 ) | 65,231
Net Book Value
As at 31 December 2022 | 46,687 | 1 | 46,688
As at 1 January 2022 | 18,182 | 1 | 18,183

5. Stocks

| 2022 |  | 2021
--- | --- | --- | ---
| £ |  | £
Stock | 4,500 |  | 9,740
| 4,500 |  | 9,740

6. Debtors

| 2022 |  | 2021
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 100,858 |  | 69,026
Prepayments and accrued income | 3,165 |  | 365
Other debtors | 9,060 |  | -
Other taxes and social security | 1,945 |  | 3,924
Director's loan account | 35,799 |  | -
| 150,827 |  | 73,315

Page 4
Page 5
WOW AV Installations Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2022
7. Creditors: Amounts Falling Due Within One Year

| 2022 |  | 2021
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,510 |  | 3
Corporation tax | 34,436 |  | 22,810
VAT | 17,044 |  | 15,040
Net wages | 10,462 |  | -
Credit Card | 16,535 |  | 6,547
Pension Liability | 775 |  | 459
Accruals and deferred income | 500 |  | 500
Director's loan account | - |  | 6
| 85,262 |  | 45,365

8. Creditors: Amounts Falling Due After More Than One Year

| 2022 |  | 2021
--- | --- | --- | ---
| £ |  | £
Net obligations under finance leases | 57,221 |  | 22,730
Bank loans | 111,400 |  | 132,333
| 168,621 |  | 155,063

9. Obligations Under Finance Leases

| 2022 |  | 2021
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | 57,221 |  | 22,730
| 57,221 |  | 22,730
| 57,221 |  | 22,730

10. Share Capital

| 2022 |  | 2021
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2022 |  | 2021
--- | --- | --- | ---
| £ |  | £
Later than one year and not later than five years | 57,220 |  | -
| 57,220 |  | -

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 5
Page 6
WOW AV Installations Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2022
13. Dividends

| 2022 |  | 2021
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 77,380 |  | 108,230
| 77,380 |  | 108,230

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