REGISTERED NUMBER: 02809717 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2026

FOR

AV PROJECTIONS LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Pieri

N Desai

S Daly

SECRETARY:

P Pieri

REGISTERED OFFICE:

The Arches

65 Webber Street

London

SE1 0QP

REGISTERED NUMBER:

02809717 (England and Wales)

ACCOUNTANTS:

E M Costas & Co (Easebay Limited)

Chartered Accountants

Unit 3

Gateway Mews

London

N11 2UT

FIXED ASSETS

Tangible assets

4

771,637

786,731

Investments

5

15,076

15,076

786,713

801,807

CURRENT ASSETS

Debtors

6

1,015,295

610,249

Cash at bank and in hand

2,820,298

2,843,395

3,835,593

3,453,644

CREDITORS

Amounts falling due within one year

7

518,507

505,460

NET CURRENT ASSETS

3,317,086

2,948,184

TOTAL ASSETS LESS CURRENT LIABILITIES

4,103,799

3,749,991

PROVISIONS FOR LIABILITIES

149,883

139,664

NET ASSETS

3,953,916

3,610,327

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

3,953,616

3,610,027

SHAREHOLDERS' FUNDS

3,953,916

3,610,327

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th August 2026 and were signed on its behalf by:

P Pieri - Director

N Desai - Director

1.	STATUTORY INFORMATION

AV Projections 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write

off each asset over its estimated useful life:

Leasehold property - over the term of the lease

Plant & machinery - 25% on reducing balance

Fixtures & fittings - 25% on reducing balance

Computer equipment - 25% on reducing balance

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 39 (2025 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1st May 2025

11,427

3,606,903

21,333

Additions

-

230,734

-

Disposals

-

(4,300

)

-

At 30th April 2026

11,427

3,833,337

21,333

DEPRECIATION

At 1st May 2025

11,426

3,006,895

20,762

Charge for year

-

205,983

143

Eliminated on disposal

-

(2,508

)

-

At 30th April 2026

11,426

3,210,370

20,905

NET BOOK VALUE

At 30th April 2026

1

622,967

428

At 30th April 2025

1

600,008

571

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st May 2025

215,995

274,277

4,129,935

Additions

-

11,503

242,237

Disposals

-

-

(4,300

)

At 30th April 2026

215,995

285,780

4,367,872

DEPRECIATION

At 1st May 2025

98,123

205,998

3,343,204

Charge for year

29,468

19,945

255,539

Eliminated on disposal

-

-

(2,508

)

At 30th April 2026

127,591

225,943

3,596,235

NET BOOK VALUE

At 30th April 2026

88,404

59,837

771,637

At 30th April 2025

117,872

68,279

786,731

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Own shares

15,076

15,076

Other investments represent 100% of the share capital of A V Projections Employee Benefits Scheme Limited (dormant).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

609,936

190,083

Amounts owed by group undertakings

345,864

345,864

Other debtors

12,347

9,318

Directors' current accounts

30,444

30,007

Prepayments

16,704

34,977

1,015,295

610,249

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

19,407

9,842

Taxation and social security

322,086

265,170

Other creditors

177,014

230,448

518,507

505,460

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2026 and 30th April 2025:

2026

2025

£

£

N Desai

Balance outstanding at start of year

30,007

29,978

Amounts advanced

1,112

704

Amounts repaid

(675

)

(675

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,444

30,007