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Registered number: 06269785
Aav Smart Home Commercial Installations Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
CJM Associates
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06269785
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,234 -
Tangible Assets 5 29,490 38,870
37,724 38,870
CURRENT ASSETS
Stocks 6 133,000 133,000
Debtors 7 94,659 30,861
Cash at bank and in hand 2,570 6,983
230,229 170,844
Creditors: Amounts Falling Due Within One Year 8 (167,926 ) (122,286 )
NET CURRENT ASSETS (LIABILITIES) 62,303 48,558
TOTAL ASSETS LESS CURRENT LIABILITIES 100,027 87,428
Creditors: Amounts Falling Due After More Than One Year 9 (81,790 ) (45,108 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,431 ) (9,718 )
NET ASSETS 8,806 32,602
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 8,706 32,502
SHAREHOLDERS' FUNDS 8,806 32,602
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Lee Forrester
Director
09/07/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aav Smart Home Commercial Installations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06269785 . The registered office is 4a Hyssop Close, Cannock, Staffordshire, WS11 7XA.
The presentation currency of the financial statements is Pound Sterling (£)
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% straight line
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 9)
8 9
4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 September 2023 10,000 - 10,000
Additions - 8,234 8,234
As at 31 August 2024 10,000 8,234 18,234
Amortisation
As at 1 September 2023 10,000 - 10,000
As at 31 August 2024 10,000 - 10,000
Net Book Value
As at 31 August 2024 - 8,234 8,234
As at 1 September 2023 - - -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2023 4,322 72,170 16,912 4,963 98,367
Additions - - 1,482 - 1,482
As at 31 August 2024 4,322 72,170 18,394 4,963 99,849
...CONTINUED
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Page 5
Depreciation
As at 1 September 2023 3,557 37,828 14,256 3,856 59,497
Provided during the period 284 8,586 1,128 864 10,862
As at 31 August 2024 3,841 46,414 15,384 4,720 70,359
Net Book Value
As at 31 August 2024 481 25,756 3,010 243 29,490
As at 1 September 2023 765 34,342 2,656 1,107 38,870
6. Stocks
2024 2023
£ £
Stock 43,000 43,000
Work in progress 90,000 90,000
133,000 133,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,836 30,861
Other debtors 83,823 -
94,659 30,861
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 6,239 6,239
Trade creditors 41,304 47,616
Bank loans and overdrafts 58,798 -
Other creditors 43,229 48,841
Taxation and social security 18,356 19,590
167,926 122,286
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 10,597 16,836
Bank loans 71,193 28,272
81,790 45,108
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10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,239 6,239
Later than one year and not later than five years 10,597 16,836
16,836 23,075
16,836 23,075
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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