Transform AV Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13570752

Transform AV Holdings Limited

Filleted Unaudited Financial Statements

For the year ended

30 April 2025

Transform AV Holdings Limited

Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Investments	5		150		150

Current assets

Debtors	6	29,585	–
Cash at bank and in hand		899,290	784,387
		----------	----------
		928,875	784,387

Creditors: amounts falling due within one year	7	67,104		218,340
		----------		----------
Net current assets			861,771		566,047
			----------		----------
Total assets less current liabilities			861,921		566,197
			----------		----------
Net assets			861,921		566,197
			----------		----------

Capital and reserves

Called up share capital	300	300
Profit and loss account	861,621	565,897
	----------	----------
Shareholders funds	861,921	566,197
	----------	----------

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 .

Transform AV Holdings Limited

Statement of Financial Position (continued)

30 April 2025

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: 13570752

Transform AV Holdings 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, Ossett, Wakefield, WF5 0NZ.

2. Statement of compliance

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

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. 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) Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

(d) Current 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 be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

(e) Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

(f) Financial instruments

Financial instruments are classified as 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.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 .

5. Investments

	Shares in participating interests
	£
Cost
At 1 May 2024 and 30 April 2025	150
	----
Impairment
At 1 May 2024 and 30 April 2025	–
	----

Carrying amount
At 30 April 2025	150
	----
At 30 April 2024	150
	----

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings	29,585	–
	--------	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings	–	173,369
Other creditors	67,104	44,971
	--------	----------
	67,104	218,340
	--------	----------

8. Related party transactions

As at 30 April 2025 the company owed to the directors £ 66,426 (2024: £44,341) being the balance on their director's loan accounts . This amount is interest free and repayable on demand .