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Company Registration No. 04825738 (England and Wales)
AV sales (Europe) Limited Unaudited accounts for the year ended 31 March 2025
AV sales (Europe) Limited Unaudited accounts Contents
Page
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AV sales (Europe) Limited Company Information for the year ended 31 March 2025
Directors
Neal Rajdev Mahesh Rajdev Ikhwan Jang
Secretary
Mahesh Rajdev
Company Number
04825738 (England and Wales)
Registered Office
8 Pinner View Harrow Middlesex HA1 4QA UK
Accountants
A J Shah and Company 8 Pinner View Harrow Middlesex HA1 4QA
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AV sales (Europe) Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AV sales (Europe) Limited for the year ended 31 March 2025 as set out on pages 5 - 7 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 at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
A J Shah and Company Chartered Accountants 8 Pinner View Harrow Middlesex HA1 4QA 4 June 2025
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AV sales (Europe) Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Inventories
32,205 
- 
Debtors
60,484 
54,287 
Cash at bank and in hand
29,029 
66,318 
121,718 
120,605 
Creditors: amounts falling due within one year
(95,928)
(95,044)
Net current assets
25,790 
25,561 
Total assets less current liabilities
25,790 
25,561 
Creditors: amounts falling due after more than one year
(24,264)
(28,720)
Net assets/(liabilities)
1,526 
(3,159)
Capital and reserves
Called up share capital
30 
30 
Profit and loss account
1,496 
(3,189)
Shareholders' funds
1,526 
(3,159)
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2025 and were signed on its behalf by
Ikhwan Jang Director Company Registration No. 04825738
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AV sales (Europe) Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
AV sales (Europe) Limited is a private company, limited by shares, registered in England and Wales, registration number 04825738. The registered office is 8 Pinner View, Harrow, Middlesex, HA1 4QA, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2024
9,096 
At 31 March 2025
9,096 
Depreciation
At 1 April 2024
9,096 
At 31 March 2025
9,096 
Net book value
At 31 March 2025
- 
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AV sales (Europe) Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
(482)
(7,116)
Trade debtors
20,509 
28,868 
Amounts due from group undertakings etc.
32,535 
32,535 
Other debtors
7,922 
- 
60,484 
54,287 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
9,996 
9,996 
Trade creditors
27,399 
20,305 
Taxes and social security
1,099 
1,044 
Other creditors
300 
300 
Loans from directors
55,269 
61,659 
Accruals
1,865 
1,740 
95,928 
95,044 
Amounts due to directors at the balance sheet date is £55,269, (2024: £61,659). The balance arose as a series of small loans. During the period expenses were paid by the director on behalf of the business and were subsequently reimbursed. Ultimate Controlling Party is Mr Ikhwan Jang, Mr Neal Rajdev and Mr Mahesh Rajdev.
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
24,264 
28,720 
8
Loans to directors
Amounts due to directors at the balance sheet date is £55,269, (2024: £61,659). The balance arose as a series of small loans. During the period expenses were paid by the director on behalf of the business and were subsequently reimbursed. Ultimate Controlling Party is Mr Ikhwan Jang, Mr Neal Rajdev and Mr Mahesh Rajdev.
9
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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