REGISTERED NUMBER: 06088120 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Synergy Audio Visual Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

57,713

39,862

CURRENT ASSETS

Stocks

35,000

44,100

Debtors

5

145,766

147,829

Cash at bank

156,339

132,135

337,105

324,064

CREDITORS

Amounts falling due within one year

6

111,819

139,634

NET CURRENT ASSETS

225,286

184,430

TOTAL ASSETS LESS CURRENT LIABILITIES

282,999

224,292

CREDITORS

Amounts falling due after more than one year

7

-

(1,436

)

PROVISIONS FOR LIABILITIES

(12,094

)

(5,929

)

NET ASSETS

270,905

216,927

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

270,805

216,827

SHAREHOLDERS' FUNDS

270,905

216,927

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by:

Mr A J Martin - Director

1.	STATUTORY INFORMATION

Synergy Audio Visual Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06088120

Registered office:

5 Martin's Court

West Street

Congleton

Cheshire

CW12 1JR

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

2% on cost

Plant and machinery

-

33% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

Straight line over 3 years

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 9 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 April 2025

6,714

15,978

38,191

Additions

-

-

549

At 31 March 2026

6,714

15,978

38,740

DEPRECIATION

At 1 April 2025

505

15,543

31,642

Charge for year

135

435

1,774

At 31 March 2026

640

15,978

33,416

NET BOOK VALUE

At 31 March 2026

6,074

-

5,324

At 31 March 2025

6,209

435

6,549

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

90,271

22,171

173,325

Additions

35,622

3,888

40,059

At 31 March 2026

125,893

26,059

213,384

DEPRECIATION

At 1 April 2025

65,217

20,556

133,463

Charge for year

17,329

2,535

22,208

At 31 March 2026

82,546

23,091

155,671

NET BOOK VALUE

At 31 March 2026

43,347

2,968

57,713

At 31 March 2025

25,054

1,615

39,862

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

22,425

Transfer to ownership

(22,425

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

and 31 March 2026

22,425

NET BOOK VALUE

At 31 March 2026

(22,425

)

At 31 March 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

109,310

121,418

Other debtors

36,456

26,411

145,766

147,829

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,235

4,682

Hire purchase contracts

-

9,219

Trade creditors

42,378

14,474

Taxation and social security

36,472

59,868

Other creditors

31,734

51,391

111,819

139,634

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,436

8.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included within the balance sheet amount to £8,372 (2025 £11,612). This financial commitment represents the total amount of payments remaining on leases ending in 2028.