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# PROGRESSIVE AUDIO VISUAL LIMITED

## Company Registration Number:
05006803 (England and Wales)

## Unaudited abridged accounts for the year ended 31 January 2025

## Period of accounts

## Start date: 01 February 2024

## End date: 31 January 2025

# PROGRESSIVE AUDIO VISUAL LIMITED

## Contents of the Financial Statements

for the Period Ended 31 January 2025

Balance sheet |
Notes |

# PROGRESSIVE AUDIO VISUAL LIMITED

## Balance sheet

As at 31 January 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 1 | 1
Total fixed assets: |  | 1 | 1
Current assets
Stocks: |  | 4,500 | 4,500
Debtors: | 4 |  | 5,552
Cash at bank and in hand: |  | 20,841 | 2,652
Total current assets: |  | 25,341 | 12,704
Creditors: amounts falling due within one year: | 5 | (27,265) | (31,510)
Net current assets (liabilities): |  | (1,924) | (18,806)
Total assets less current liabilities: |  | (1,923) | (18,805)
Creditors: amounts falling due after more than one year: |  | (39,477) | (23,799)
Total net assets (liabilities): |  | (41,400) | (42,604)
Capital and reserves
Called up share capital: |  | 3 | 3
Profit and loss account: |  | (41,403) | (42,607)
Shareholders funds: |  | (41,400) | (42,604)

The notes form part of these financial statements

# PROGRESSIVE AUDIO VISUAL LIMITED

## Balance sheet statements

For the year ending 31 January 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 13 October 2025
and signed on behalf of the board by:

Name: L J McLaughlin
Status: Director

The notes form part of these financial statements

# PROGRESSIVE AUDIO VISUAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

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. 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.

## Tangible fixed assets and depreciation policy

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: Freehold buildings Leasehold land and buildings Plant and machinery Fixtures, fittings, tools and equipment over 50 years over the lease term over 5 years over 5 years

## Other accounting policies

Stocks Stocks are 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.

# PROGRESSIVE AUDIO VISUAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 2 | 2

# PROGRESSIVE AUDIO VISUAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 February 2024 | 1
At 31 January 2025 | 1
Net book value |
At 31 January 2025 | 1
At 31 January 2024 | 1

# PROGRESSIVE AUDIO VISUAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 4. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

# PROGRESSIVE AUDIO VISUAL LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 5. Creditors: amounts falling due within one year note

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.