Audio Visual Intelligence Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07159222

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,353		3,393

			12,353		3,393
CURRENT ASSETS
Stocks	5	240,179		122,890
Debtors	6	641,289		590,322
Cash at bank and in hand		229,365		233,175

		1,110,833		946,387
Creditors: Amounts Falling Due Within One Year	7	(1,015,676 )		(830,913 )

NET CURRENT ASSETS (LIABILITIES)			95,157		115,474

TOTAL ASSETS LESS CURRENT LIABILITIES			107,510		118,867

Creditors: Amounts Falling Due After More Than One Year	8		(11,854 )		(15,670 )

NET ASSETS			95,656		103,197

CAPITAL AND RESERVES
Called up share capital	10		100		100
Other reserves			65,608		65,608
Profit and Loss Account			29,948		37,489

SHAREHOLDERS' FUNDS			95,656		103,197

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Audio Visual Intelligence Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 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

Stuart Humphries

Director

29/08/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Audio Visual Intelligence Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07159222 . The registered office is Unit 14, Three Point Buisiness Park, Charles Lane, Haslingden, Rossendale, BB4 5EH.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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% Straight Line
Fixtures & Fittings	25% Straight Line

2.4. 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 the profit and loss account as incurred.

2.5. 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.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of contracted employees, including directors, during the year was as follows: 5 (2024: 4)

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Audio Visual Intelligence Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 July 2024	11,679	8,536	20,215
Additions	8,812	5,245	14,057

As at 30 June 2025	20,491	13,781	34,272

Depreciation
As at 1 July 2024	8,681	8,141	16,822
Provided during the period	3,654	1,443	5,097

As at 30 June 2025	12,335	9,584	21,919

Net Book Value
As at 30 June 2025	8,156	4,197	12,353

As at 1 July 2024	2,998	395	3,393

5. Stocks

	2025	2024
	£	£
Finished goods	240,179	122,890

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	618,753	584,877
Prepayments and accrued income	18,368	4,281
Other debtors	4,168	1,164

	641,289	590,322

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	2,715	-
Trade creditors	392,716	312,757
Bank loans and overdrafts	10,383	10,128
Corporation tax	17,764	39,692
Other taxes and social security	15,301	8,950
VAT	122,453	116,172
Other creditors	388,284	338,695
Accruals and deferred income	65,363	4,150
Director's loan account	697	369

	1,015,676	830,913

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Audio Visual Intelligence Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,567	-
Bank loans	5,287	15,670

	11,854	15,670

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,715	-
Later than one year and not later than five years	6,567	-

	9,282	-

	9,282	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	25,795	19,346
Later than one year and not later than five years	77,385	103,180

	103,180	122,526

12. Related Party Transactions

Personal guarantees totalling £100,000 have been given by the directors in respect of a loan facility provided to the company.

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