2022-12-012023-11-302023-11-30false03200123A & V COMPUTING 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A & V COMPUTING LIMITED

Registered Number
03200123
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

A & V COMPUTING LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

ARMSTRONG, Paul Vipond

Company Secretary

ARMSTRONG, Claire Suzanne

Registered Address

26 Berkeley Square
Bristol
BS8 1HP

Registered Number

03200123 (England and Wales)
A & V COMPUTING LIMITED
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets37,0726,487
7,0726,487
Current assets
Debtors685806
Cash at bank and on hand20,85480,160
21,53980,966
Creditors amounts falling due within one year4(9,753)(22,844)
Net current assets (liabilities)11,78658,122
Total assets less current liabilities18,85864,609
Net assets18,85864,609
Capital and reserves
Called up share capital5050
Profit and loss account18,80864,559
Shareholders' funds18,85864,609
The financial statements were approved and authorised for issue by the Director on 29 August 2024, and are signed on its behalf by:
ARMSTRONG, Paul Vipond
Director
Registered Company No. 03200123
A & V COMPUTING LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
2.Average number of employees

20232022
Average number of employees during the year32
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 December 2242,42342,423
Additions2,5912,591
At 30 November 2345,01445,014
Depreciation and impairment
At 01 December 2235,93635,936
Charge for year2,0062,006
At 30 November 2337,94237,942
Net book value
At 30 November 237,0727,072
At 30 November 226,4876,487
4.Creditors: amounts due within one year

2023

2022

££
Taxation and social security6,97820,442
Other creditors2,7752,018
Accrued liabilities and deferred income-384
Total9,75322,844
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.