AV Northwest UK Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09479657 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

AV Northwest UK Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Trayner

REGISTERED OFFICE:

296 Rochdale Road

Todmorden

OL14 7QD

REGISTERED NUMBER:

09479657 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

8,109

8,145

8,109

8,145

CURRENT ASSETS

Debtors

6

28,815

36,974

Cash at bank

694

4

29,509

36,978

CREDITORS

Amounts falling due within one year

7

29,538

25,947

NET CURRENT (LIABILITIES)/ASSETS

(29

)

11,031

TOTAL ASSETS LESS CURRENT
LIABILITIES

8,080

19,176

CREDITORS

Amounts falling due after more than one
year

8

8,067

9,607

NET ASSETS

13

9,569

CAPITAL AND RESERVES

Called up share capital

9

1

Retained earnings

12

9,568

SHAREHOLDERS' FUNDS

13

9,569

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st March 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.

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 7th July 2026 and were signed by:

D Trayner - Director

1.	STATUTORY INFORMATION

AV Northwest UK Ltd 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.

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.

Intangible assets

Patents and licences have been fully amortised.

Tangible fixed assets

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

Freehold property

-

Not Depreciated

Fixtures and fittings

-

25% on Reducing Balance

Motor vehicles

-

25% on Reducing Balance

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statements if financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st April 2024

and 31st March 2025

678

AMORTISATION

At 1st April 2024

and 31st March 2025

678

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1st April 2024

and 31st March 2025

8,000

1,362

9,362

DEPRECIATION

At 1st April 2024

-

1,217

Charge for year

-

36

At 31st March 2025

-

1,253

NET BOOK VALUE

At 31st March 2025

8,000

109

8,109

At 31st March 2024

8,000

145

8,145

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

2,228

3,367

Other debtors

26,587

33,607

28,815

36,974

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

2,800

Trade creditors

838

2,574

Taxation and social security

24,500

19,223

Other creditors

1,400

1,350

29,538

25,947

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.25

31.3.24

£

Bank loans

8,067

9,607

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

1

Ordinary

£1

1

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

31.3.25

31.3.24

£

D Trayner

Balance outstanding at start of year

25,145

10,780

Amounts advanced

13,689

14,365

Amounts repaid

(18,987

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

19,847

25,145

Interest was charged on the outstanding balance at the approved HMRC rate of 2.25%.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is D Trayner.