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Company registration number:
15210342
Node AV limited
Unaudited Filleted Financial Statements for the year ended
31 October 2025
Node AV limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Node AV limited
Year ended
31 October 2025
As described on the statement of financial position, the Board of Directors of
Node AV limited
are responsible for the preparation of the
financial statements
for the year ended
31 October 2025
, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Ovenden Bookkeeping & Accounting Services Ltd
21 Burr Close
Ramsey
Harwich
Essex
CO12 5EN
United Kingdom
Date:
21 January 2026
Node AV limited
Statement of Financial Position
31 October 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 5 | 1,000 |  | 2,000 |
Tangible assets | 6 | 7,812 |  | 6,011 |
|  | 8,812 |  | 8,011 |
Current assets |  |  |  |  |
Debtors | 7 | 5,736 |  | 5,262 |
Cash at bank and in hand |  | 11,920 |  | 15,770 |
|  | 17,656 |  | 21,032 |
Creditors: amounts falling due within one year | 8 | (15,647 | ) | (11,217 | )
Net current assets |  | 2,009 |  | 9,815 |
Total assets less current liabilities |  | 10,821 |  | 17,826 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 2 |  | 2 |
Profit and loss account |  | 10,819 |  | 17,824 |
Shareholders funds |  | 10,821 |  | 17,826 |

For the year ending
31 October 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
22 January 2026
, and are signed on behalf of the board by:

Mr Kris Hayes
Director

Company registration number:
15210342
Node AV limited
Notes to the Financial Statements
Year ended
31 October 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
51 Fernlea Road
,
Harwich
,
Essex
,
CO12 3BN
, United Kingdom.

## 2 Statement of compliance

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

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
RENDERING OF SERVICES
Turnover from the rendering of services is recognised by reference to the stage of the completion of the contract. The stage of completion is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

## Current tax

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.

## Goodwill

Purchased goodwill arises on business acquisitions and represents the difference between the cost of acquisition and the fair values of the identifiable assets and liabilities acquired.
Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over the useful economic life of the asset. Where a reliable estimate of the useful life of goodwill cannot be made, the life is presumed not to exceed five years.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery | 25% per annum straight line

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Defined contribution pension plan

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 Average number of employees

The average number of persons employed by the company during the year was nil (2024:
2
).

## 5 Intangible assets

| Goodwill
--- | ---
| £
Cost |  |
At 1 November 2024 and 31 October 2025 | 3,000 |
Amortisation |  |
At 1 November 2024 | 1,000 |
Charge | 1,000 |
At 31 October 2025 | 2,000 |
Carrying amount |  |
At 31 October 2025 | 1,000 |
At 31 October 2024 | 2,000 |

## 6 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 November 2024 | 8,014 |
Additions | 5,072 |
At 31 October 2025 | 13,086 |
Depreciation |  |
At 1 November 2024 | 2,003 |
Charge | 3,271 |
At 31 October 2025 | 5,274 |
Carrying amount |  |
At 31 October 2025 | 7,812 |
At 31 October 2024 | 6,011 |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 5,088 |  | 4,640 |
Other debtors | 648 |  | 622 |
| 5,736 |  | 5,262 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 3,222 |  | 1,446 |
Taxation and social security | 8,303 |  | 14,281 |
Other creditors | 4,122 |  | (4,510 | )
| 15,647 |  | 11,217 |

## 9 Director's advances, credit and guarantees

At the balance sheet date the director's loan account had a credit balance of £2,060