| AVA Concept Audio Video Automation Limited |
| Registered number: |
11050852 |
| Balance Sheet |
| as at 31 December 2024 |
|
| Notes |
|
|
2024 |
|
|
2023 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
8,072 |
|
|
8,968 |
|
| Current assets |
| Debtors |
4 |
|
12,071 |
|
|
22,869 |
| Cash at bank and in hand |
|
|
1,883 |
|
|
10,154 |
|
|
|
13,954 |
|
|
33,023 |
|
| Creditors: amounts falling due within one year |
5 |
|
(38,462) |
|
|
(53,184) |
|
| Net current liabilities |
|
|
|
(24,508) |
|
|
(20,161) |
|
| Net liabilities |
|
|
|
(16,436) |
|
|
(11,193) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(16,536) |
|
|
(11,293) |
|
| Shareholder's funds |
|
|
|
(16,436) |
|
|
(11,193) |
|
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his 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. |
|
|
| Marcin Kulas |
| Director |
| Approved by the board on 24 September 2025 |
|
| AVA Concept Audio Video Automation Limited |
| Notes to the Accounts |
| for the year ended 31 December 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. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Fixtures, fittings, tools and equipment |
over 5 years |
|
|
Work - in - progress |
|
Work - in- progress is measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
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. 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. |
|
|
| 2 |
Employees |
2024 |
|
2023 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Furniture, Fitting & Equipments |
| £ |
|
Cost |
|
At 1 January 2024 |
17,429 |
|
At 31 December 2024 |
17,429 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2024 |
8,460 |
|
Charge for the year |
897 |
|
At 31 December 2024 |
9,357 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2024 |
8,072 |
|
At 31 December 2023 |
8,968 |
|
|
| 4 |
Debtors |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade debtors |
3,758 |
|
12,768 |
|
Other debtors |
8,313 |
|
10,103 |
|
|
|
|
|
|
12,071 |
|
22,869 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Bank loans and overdrafts |
3,986 |
|
6,767 |
|
Trade creditors |
16,398 |
|
16,072 |
|
Taxation and social security costs |
14,853 |
|
22,684 |
|
Other creditors |
3,225 |
|
7,661 |
|
|
|
|
|
|
38,462 |
|
53,184 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other financial commitments |
2024 |
|
2023 |
| £ |
£ |
|
|
Total future minimum payments under non-cancellable operating leases |
|
5,635 |
|
5,628 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 7 |
Loans to directors |
|
Unsecured and interest free |
B/fwd |
Paid |
Repaid |
C/fwd |
| £ |
£ |
£ |
£ |
|
|
Marcin Kulas |
10,103 |
|
45,877 |
|
(47,385) |
|
8,595 |
|
|
|
10,103 |
|
45,877 |
|
(47,385) |
|
8,595 |
|
|
|
|
|
|
|
|
|
|
|
| 8 |
Other information |
|
AVA Concept Audio Video Automation Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
4 Great Barn Crescent |
|
West End Village |
|
Woking |
|
England |
|
GU24 9FX |