IRIS Accounts Production v24.1.0.578 07200071 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh072000712022-12-31072000712023-12-31072000712023-01-012023-12-31072000712021-12-31072000712022-01-012022-12-31072000712022-12-3107200071ns15:EnglandWales2023-01-012023-12-3107200071ns14:PoundSterling2023-01-012023-12-3107200071ns10:Director12023-01-012023-12-3107200071ns10:CompanyLimitedByGuarantee2023-01-012023-12-3107200071ns10:SmallEntities2023-01-012023-12-3107200071ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3107200071ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3107200071ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3107200071ns10:FullAccounts2023-01-012023-12-3107200071ns10:Director32023-01-012023-12-3107200071ns10:Director42023-01-012023-12-3107200071ns10:RegisteredOffice2023-01-012023-12-3107200071ns5:CurrentFinancialInstruments2023-12-3107200071ns5:CurrentFinancialInstruments2022-12-3107200071ns5:Non-currentFinancialInstruments2023-12-3107200071ns5:Non-currentFinancialInstruments2022-12-3107200071ns5:RetainedEarningsAccumulatedLosses2023-12-3107200071ns5:RetainedEarningsAccumulatedLosses2022-12-3107200071ns5:PlantMachinery2023-01-012023-12-3107200071ns5:PlantMachinery2022-12-3107200071ns5:PlantMachinery2023-12-3107200071ns5:PlantMachinery2022-12-3107200071ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3107200071ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3107200071ns5:RetainedEarningsAccumulatedLosses2022-12-3107200071ns5:RetainedEarningsAccumulatedLosses2023-01-012023-12-31
REGISTERED NUMBER: 07200071 (England and Wales)















Financial Statements for the Year Ended 31 December 2023

for

AV USER GROUP LTD

AV USER GROUP LTD (REGISTERED NUMBER: 07200071)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AV USER GROUP LTD

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mr O E Ellis
Ms D H Jones
Ms A C Jupp





REGISTERED OFFICE: Brook House
Easteds Lane
Southwater
Horsham
West Sussex
RH13 9DP





REGISTERED NUMBER: 07200071 (England and Wales)





ACCOUNTANTS: Clarity Through Numbers
7 Martletts Corner
Church Street
Rudgwick
West Sussex
RH12 3EX

AV USER GROUP LTD (REGISTERED NUMBER: 07200071)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18 26

CURRENT ASSETS
Debtors 5 11,303 19,471
Cash at bank and in hand 27,553 14,331
38,856 33,802
CREDITORS
Amounts falling due within one year 6 64,377 83,975
NET CURRENT LIABILITIES (25,521 ) (50,173 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(25,503

)

(50,147

)

CREDITORS
Amounts falling due after more than one
year

7

79,262

43,470
NET LIABILITIES (104,765 ) (93,617 )

RESERVES
Income and expenditure account 8 (104,765 ) (93,617 )
(104,765 ) (93,617 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 surplus or deficit 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.

AV USER GROUP LTD (REGISTERED NUMBER: 07200071)

Balance Sheet - continued
31 December 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2024 and were signed on its behalf by:





Mr O E Ellis - Director


AV USER GROUP LTD (REGISTERED NUMBER: 07200071)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

AV User Group Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 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 etc - 33% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 1,635
DEPRECIATION
At 1 January 2023 1,609
Charge for year 8
At 31 December 2023 1,617
NET BOOK VALUE
At 31 December 2023 18
At 31 December 2022 26

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 11,303 18,071
Other debtors - 1,400
11,303 19,471

AV USER GROUP LTD (REGISTERED NUMBER: 07200071)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 6,094 3,442
Taxation and social security 36,963 32,495
Other creditors 21,320 48,038
64,377 83,975

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Other creditors 79,262 43,470

8. RESERVES
Income
and
expenditure
account
£   

At 1 January 2023 (93,617 )
Deficit for the year (11,148 )
At 31 December 2023 (104,765 )