Registered number
11936049
Command AV Limited
Unaudited Filleted Accounts
30 April 2024
Command AV Limited
Registered number: 11936049
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 826 646
Current assets
Debtors 4 305 616
Cash at bank and in hand 5,998 6,783
6,303 7,399
Creditors: amounts falling due within one year 5 (2,995) (4,350)
Net current assets 3,308 3,049
Total assets less current liabilities 4,134 3,695
Provisions for liabilities (157) (123)
Net assets 3,977 3,572
Capital and reserves
Called up share capital 12 12
Profit and loss account 3,965 3,560
Shareholders' funds 3,977 3,572
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R Niemand
Director
Approved by the board on 20 August 2024
Command AV Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
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
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 2
3 Tangible fixed assets
Computer & Office Equipment
£
Cost
At 1 May 2023 2,300
Additions 732
At 30 April 2024 3,032
Depreciation
At 1 May 2023 1,654
Charge for the year 552
At 30 April 2024 2,206
Net book value
At 30 April 2024 826
At 30 April 2023 646
4 Debtors 2024 2023
£ £
Trade debtors - 288
Director loan - 52
Other debtors 305 276
305 616
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 1,350 1,350
Directors Account 260 -
Taxation and social security costs 1,385 2,476
Other creditors - 524
2,995 4,350
6 Other information
Command AV Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit A Farriers Courtyard
Speldmonden Farm
Speldmonden Road
Goudhurst
TN17 1HE
Command AV Limited 11936049 false 2023-05-01 2024-04-30 2024-04-30 VT Final Accounts April 2024 R Niemand No description of principal activity 11936049 2022-05-01 2023-04-30 11936049 core:WithinOneYear 2023-04-30 11936049 core:ShareCapital 2023-04-30 11936049 core:RetainedEarningsAccumulatedLosses 2023-04-30 11936049 2023-05-01 2024-04-30 11936049 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11936049 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 11936049 bus:Director40 2023-05-01 2024-04-30 11936049 1 2023-05-01 2024-04-30 11936049 2 2023-05-01 2024-04-30 11936049 core:PlantMachinery 2023-05-01 2024-04-30 11936049 countries:England 2023-05-01 2024-04-30 11936049 bus:FRS102 2023-05-01 2024-04-30 11936049 bus:FilletedAccounts 2023-05-01 2024-04-30 11936049 2024-04-30 11936049 core:WithinOneYear 2024-04-30 11936049 core:ShareCapital 2024-04-30 11936049 core:RetainedEarningsAccumulatedLosses 2024-04-30 11936049 core:PlantMachinery 2024-04-30 11936049 2023-04-30 11936049 core:PlantMachinery 2023-04-30 iso4217:GBP xbrli:pure