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REGISTERED NUMBER: 09531145 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Elmore Audio Visual Limited

Elmore Audio Visual Limited (Registered number: 09531145)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Elmore Audio Visual Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mr W Elmore





SECRETARY: Mrs S J Elmore





REGISTERED OFFICE: 39 Summer Lane
Minworth
Sutton Coldfield
West Midlands
B76 9AU





REGISTERED NUMBER: 09531145 (England and Wales)





ACCOUNTANTS: Screatons Ltd
Former Atherstone College
Ratcliffe Road
Atherstone
Warwickshire
CV9 1LF

Elmore Audio Visual Limited (Registered number: 09531145)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,100 2,200
Tangible assets 5 14,698 19,597
15,798 21,797

CURRENT ASSETS
Debtors 6 4,353 7,128
Cash at bank 10,583 9,276
14,936 16,404
CREDITORS
Amounts falling due within one year 7 12,617 27,296
NET CURRENT ASSETS/(LIABILITIES) 2,319 (10,892 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,117

10,905

CAPITAL AND RESERVES
Called up share capital 8 10 10
Retained earnings 9 18,107 10,895
SHAREHOLDERS' FUNDS 18,117 10,905

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 profit or loss 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.

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 director and authorised for issue on 14 January 2025 and were signed by:





Mr W Elmore - Director


Elmore Audio Visual Limited (Registered number: 09531145)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Elmore Audio Visual Limited is a private company, limited by shares , 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Elmore Audio Visual Limited (Registered number: 09531145)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 11,000
AMORTISATION
At 1 May 2023 8,800
Amortisation for year 1,100
At 30 April 2024 9,900
NET BOOK VALUE
At 30 April 2024 1,100
At 30 April 2023 2,200

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 3,796 27,683 5,055 36,534
DEPRECIATION
At 1 May 2023 3,255 9,607 4,075 16,937
Charge for year 135 4,519 245 4,899
At 30 April 2024 3,390 14,126 4,320 21,836
NET BOOK VALUE
At 30 April 2024 406 13,557 735 14,698
At 30 April 2023 541 18,076 980 19,597

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 4,353 4,353
VAT - 2,775
4,353 7,128

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 10,762 -
VAT 1,441 -
Directors' current accounts 54 26,953
Accrued expenses 360 343
12,617 27,296

Elmore Audio Visual Limited (Registered number: 09531145)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
10 Ordinary 1 10 10

9. RESERVES
Retained
earnings
£   

At 1 May 2023 10,895
Profit for the year 14,312
Dividends (7,100 )
At 30 April 2024 18,107

10. RELATED PARTY DISCLOSURES

Mr W Elmore is both a director and shareholder of the company. His wife, Mrs S Elmore, is a shareholder of the company.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Elmore Audio Visual Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Elmore Audio Visual Limited for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Elmore Audio Visual Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Elmore Audio Visual Limited and state those matters that we have agreed to state to the director of Elmore Audio Visual Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elmore Audio Visual Limited and its director for our work or for this report.

It is your duty to ensure that Elmore Audio Visual Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Elmore Audio Visual Limited. You consider that Elmore Audio Visual Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Elmore Audio Visual Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Screatons Ltd
Former Atherstone College
Ratcliffe Road
Atherstone
Warwickshire
CV9 1LF


14 January 2025