Transform Architectural Visualisation Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05106945

Transform Architectural Visualisation Limited

Filleted Unaudited Financial Statements

For the year ended

30 April 2025

Transform Architectural Visualisation Limited

Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		19,884		29,003

Current assets

Debtors	6	21,163	198,768
Cash at bank and in hand		450,028	224,280
		----------	----------
		471,191	423,048

Creditors: amounts falling due within one year	7	184,144		141,439
		----------		----------
Net current assets			287,047		281,609
			----------		----------
Total assets less current liabilities			306,931		310,612

Creditors: amounts falling due after more than one year	8	1,773	12,235
		----------	----------
Net assets		305,158	298,377
		----------	----------

Transform Architectural Visualisation Limited

Statement of Financial Position (continued)

30 April 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	150	150
Profit and loss account	305,008	298,227
	----------	----------
Shareholders funds	305,158	298,377
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 3 December 2025 , and are signed on behalf of the board by:

Mr. M.N. Bell
Director

Company registration number: 05106945

Transform Architectural Visualisation Limited

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 Rushmead Court, Osset, Wakefield, West Yorkshire, WF5 0NZ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

(c) Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the provision of services is recognised when the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

(d) Current & deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

(e) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(f) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & fittings	-	33% straight line
Motor Vehicles	-	33% straight line
Equipment	-	33% straight line

(g) Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

(h) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 May 2024	17,930	51,962	88,469	158,361
Additions	–	–	13,496	13,496
	--------	--------	----------	----------
At 30 April 2025	17,930	51,962	101,965	171,857
	--------	--------	----------	----------
Depreciation
At 1 May 2024	14,217	30,312	84,829	129,358
Charge for the year	2,483	17,321	2,811	22,615
	--------	--------	----------	----------
At 30 April 2025	16,700	47,633	87,640	151,973
	--------	--------	----------	----------
Carrying amount
At 30 April 2025	1,230	4,329	14,325	19,884
	--------	--------	----------	----------
At 30 April 2024	3,713	21,650	3,640	29,003
	--------	--------	----------	----------

6. Debtors

	2025	2024
	£	£
Trade debtors	10,882	12,407
Amounts owed by group undertakings	–	173,369
Other debtors	10,281	12,992
	--------	----------
	21,163	198,768
	--------	----------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,462	10,204
Amounts owed to group undertakings	29,585	–
Accruals	1,443	1,970
Corporation tax	141,754	103,513
Social security and other taxes	900	25,752
	----------	----------
	184,144	141,439
	----------	----------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,773	12,235
	-------	--------

9. Related party transactions

The company has taken advantage of the exemptions provided in FRS 102 from reporting transactions between wholly owned members of the group. As at 30 April 2025 the company owed to the directors £nil (2024: £Nil) being the balance on their directors loan accounts. This amount is interest free and repayable on demand.

10. Controlling party

The company is a wholly owned subsidiary of Transform AV Holdings Ltd , a company registered in England and Wales.