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A & V COMPUTING LIMITED

Registered Number
03200123
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

A & V COMPUTING LIMITED
Company Information
for the year from 1 December 2024 to 30 November 2025

Director | ARMSTRONG, Paul Vipond

Company Secretary | ARMSTRONG, Claire Suzanne

Registered Address | 26 Berkeley Square
| Bristol
| BS8 1HP

Registered Number | 03200123 (England and Wales)

A & V COMPUTING LIMITED
Statement of Financial Position
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 5,388 |  |  |  | 5,493
|  |  |  | 5,388 |  |  |  | 5,493
Current assets |  |  |  |  |  |  |  |
Debtors |  | 7,296 |  |  |  | 9,725 |  |
Cash at bank and on hand |  | 4,747 |  |  |  | 4,917 |  |
|  | 12,043 |  |  |  | 14,642 |  |
Creditors amounts falling due within one year | 4 | (3,074) |  |  |  | (5,194) |  |
Net current assets (liabilities) |  |  |  | 8,969 |  |  |  | 9,448
Total assets less current liabilities |  |  |  | 14,357 |  |  |  | 14,941
Net assets |  |  |  | 14,357 |  |  |  | 14,941
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 50 |  |  |  | 50
Profit and loss account |  |  |  | 14,307 |  |  |  | 14,891
Shareholders' funds |  |  |  | 14,357 |  |  |  | 14,941

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 March 2026, and are signed on its behalf by:
ARMSTRONG, Paul Vipond Director Registered Company No. 03200123

A & V COMPUTING LIMITED
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| 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.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 December 24 | 45,246 |  | 45,246
| Additions | 1,450 |  | 1,450
| At 30 November 25 | 46,696 |  | 46,696
| Depreciation and impairment
| At 01 December 24 | 39,753 |  | 39,753
| Charge for year | 1,555 |  | 1,555
| At 30 November 25 | 41,308 |  | 41,308
| Net book value
| At 30 November 25 | 5,388 |  | 5,388
| At 30 November 24 | 5,493 |  | 5,493

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | - |  | 2,514
| Other creditors | 3,074 |  | 2,680
| Total | 3,074 |  | 5,194

| 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.