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Registration number: 08153808

AV Connect Events Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

AV Connect Events Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

AV Connect Events Limited

Company Information

Directors | Mr R D Morris Mrs P Morris

Registered office | Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Accountants | Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
AV Connect Events Limited
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AV Connect Events Limited for the year ended 31 July 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of AV Connect Events Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of AV Connect Events Limited and state those matters that we have agreed to state to the Board of Directors of AV Connect Events Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AV Connect Events Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that AV Connect Events Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AV Connect Events Limited. You consider that AV Connect Events Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of AV Connect Events Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Blue Spire Limited
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

12 December 2025

AV Connect Events Limited

(Registration number: 08153808)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 60,345 | 37,847
Current assets |  |  |
Debtors | 5 | 19,627 | 4,299
Cash at bank and in hand |  | 72,673 | 44,648
|  | 92,300 | 48,947
Creditors: Amounts falling due within one year | 6 | (65,076) | (47,135)
Net current assets |  | 27,224 | 1,812
Total assets less current liabilities |  | 87,569 | 39,659
Creditors: Amounts falling due after more than one year | 6 | (1,062) | -
Provisions for liabilities |  | (10,201) | (7,191)
Net assets |  | 76,306 | 32,468
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 76,206 | 32,368
Shareholders' funds |  | 76,306 | 32,468

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 December 2025 and signed on its behalf by:

......................................... Mr R D Morris Director

AV Connect Events Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

These financial statements were authorised for issue by the Board on 12 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

AV Connect Events Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% Reducing balance
Plant and machinery | 33% Reducing balance
Plant and machinery | 20% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

AV Connect Events Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 August 2024 | 78,638 | 17,562 | 96,200
Additions | 12,050 | 22,088 | 34,138
Disposals | (29,067) | - | (29,067)
At 31 July 2025 | 61,621 | 39,650 | 101,271
Depreciation
At 1 August 2024 | 41,347 | 17,006 | 58,353
Charge for the year | 9,719 | 1,059 | 10,778
Eliminated on disposal | (28,205) | - | (28,205)
At 31 July 2025 | 22,861 | 18,065 | 40,926
Carrying amount
At 31 July 2025 | 38,760 | 21,585 | 60,345
At 31 July 2024 | 37,291 | 556 | 37,847

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 18,543 | 3,342
Prepayments | 1,084 | 957
| 19,627 | 4,299

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 4,162 | 11,089
Trade creditors |  | 418 | 538
Taxation and social security |  | 43,421 | 25,860
Accruals and deferred income |  | - | 1,350
Other creditors |  | 17,075 | 8,298
|  | 65,076 | 47,135

AV Connect Events Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 1,062 | -

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 1,062 | -

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 4,162 | 11,089

9 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £420.00 (2024 - £407.02) per ordinary share |  | 42,000 |  | 40,702

10 | Related party transactions

Transactions with directors

2025 | At 1 August 2024 £ | Advances to director £ | Repayments by director £ | At 31 July 2025 £
Balance owed to/(from) director | 8,298 | (119,043) | 127,819 | 17,074