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Registered number: 06269785
Aav Smart Home Commercial Installations Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
CJM Associates
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06269785
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,199 8,234
Tangible Assets 5 36,838 29,490
49,037 37,724
CURRENT ASSETS
Stocks 6 164,000 133,000
Debtors 7 127,407 94,659
Cash at bank and in hand 2,850 2,570
294,257 230,229
Creditors: Amounts Falling Due Within One Year 8 (200,205 ) (167,926 )
NET CURRENT ASSETS (LIABILITIES) 94,052 62,303
TOTAL ASSETS LESS CURRENT LIABILITIES 143,089 100,027
Creditors: Amounts Falling Due After More Than One Year 9 (127,278 ) (81,790 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,260 ) (9,431 )
NET ASSETS 3,551 8,806
CAPITAL AND RESERVES
Called up share capital 13 100 100
Profit and Loss Account 3,451 8,706
SHAREHOLDERS' FUNDS 3,551 8,806
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Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Lee Forrester
Director
28/08/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Aav Smart Home Commercial Installations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06269785 . The registered office is 4a Hyssop Close, Cannock, Staffordshire, WS11 7XA.
The presentation currency of the financial statements is Pound Sterling (£)
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 September 2024 10,000 8,234 18,234
Additions - 3,965 3,965
As at 31 August 2025 10,000 12,199 22,199
Amortisation
As at 1 September 2024 10,000 - 10,000
As at 31 August 2025 10,000 - 10,000
Net Book Value
As at 31 August 2025 - 12,199 12,199
As at 1 September 2024 - 8,234 8,234
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 4,322 72,170 18,394 4,963 99,849
Additions - 18,265 - - 18,265
Disposals - (4,500 ) - - (4,500 )
As at 31 August 2025 4,322 85,935 18,394 4,963 113,614
Depreciation
As at 1 September 2024 3,841 46,414 15,384 4,720 70,359
Provided during the period 120 8,353 753 214 9,440
Disposals - (3,023 ) - - (3,023 )
As at 31 August 2025 3,961 51,744 16,137 4,934 76,776
Net Book Value
As at 31 August 2025 361 34,191 2,257 29 36,838
As at 1 September 2024 481 25,756 3,010 243 29,490
6. Stocks
2025 2024
£ £
Stock 64,000 43,000
Work in progress 100,000 90,000
164,000 133,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 44,543 10,836
Other debtors 82,864 83,823
127,407 94,659
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,892 6,239
Trade creditors 77,858 41,304
Bank loans and overdrafts 49,599 58,798
Other creditors 33,016 43,229
Taxation and social security 29,840 18,356
200,205 167,926
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 17,144 10,597
Bank loans 110,134 71,193
127,278 81,790
10. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 27,035 16,835
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,892 6,239
Later than one year and not later than five years 17,144 10,597
27,036 16,836
27,036 16,836
12. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2024 9,431 9,431
Deferred taxation 2,829 2,829
Balance at 31 August 2025 12,260 12,260
13. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
14. Ultimate Controlling Party
The company's ultimate controlling party is Lee Forrester .
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