REGISTERED NUMBER: 10272565 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

AV Rental Services Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A A Horn

REGISTERED OFFICE:

Unit 13

Heathrow Estate

Silver Jubilee Way

Hounslow

Middlesex

TW4 6NF

REGISTERED NUMBER:

10272565 (England and Wales)

ACCOUNTANTS:

The KJP Partnership Limited

11e Cosgrove Way

Luton

Bedfordshire

LU1 1XL

FIXED ASSETS

Tangible assets

4

174,237

174,957

Investments

5

50

50

174,287

175,007

CURRENT ASSETS

Debtors

67,682

82,591

Cash at bank

5,671

30,501

73,353

113,092

CREDITORS

Amounts falling due within one year

150,643

159,645

NET CURRENT LIABILITIES

(77,290

)

(46,553

)

TOTAL ASSETS LESS CURRENT LIABILITIES

96,997

128,454

CREDITORS

Amounts falling due after more than one year

-

(19,400

)

PROVISIONS FOR LIABILITIES

7

(30,196

)

(31,331

)

NET ASSETS

66,801

77,723

CAPITAL AND RESERVES

Called up share capital

8

112

112

Non-

distributable

reserve

9

89,447

89,447

Retained earnings

(22,758

)

(11,836

)

SHAREHOLDERS' FUNDS

66,801

77,723

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

A A Horn - Director

1.	STATUTORY INFORMATION

AV Rental Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements

-

varying between 10% and 20% on cost

Rental equipment

-

varying between 10% and 50% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 July 2024

393,085

Additions

44,211

Disposals

(67,333

)

Revaluations

1,791

At 30 June 2025

371,754

DEPRECIATION

At 1 July 2024

218,128

Charge for year

37,987

Eliminated on disposal

(58,598

)

At 30 June 2025

197,517

NET BOOK VALUE

At 30 June 2025

174,237

At 30 June 2024

174,957

Cost or valuation at 30 June 2025 is represented by:

Totals

£

Valuation in 2025

1,791

Cost

369,963

371,754

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 July 2024

and 30 June 2025

50

NET BOOK VALUE

At 30 June 2025

50

At 30 June 2024

50

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Joint venture

Wise Cyber Ltd

Registered office: Unit 8 Tomo Industrial Estate,Pocket Boat Lane, Uxbridge,UB8 2JP

Nature of business:

%

Class of shares:

holding

Ordinary

50.00

6.

LOANS

An analysis of the maturity of loans is given below:

30.6.25

30.6.24

£

£

Amounts falling due within one year or on demand:

Bank loans

19,400

19,400

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

19,400

7.	PROVISIONS FOR LIABILITIES

30.6.25

30.6.24

£

£

Deferred tax

30,196

31,331

Deferred

tax

£

Balance at 1 July 2024

31,331

Accelerated capital allowances

1,774

Trading losses carried forward

(2,909

)

Revaluation of assets

Balance at 30 June 2025

30,196

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

100

Ordinary A

£1

100

100

12

Ordinary B

£1

12

12

112

112

9.

RESERVES

Non-

distributable

reserve

£

At 1 July 2024

and 30 June 2025

89,447