SBS AUDIO VISUAL LTD - Filleted accounts

Registered number

07434160

SBS AUDIO VISUAL LTD

Filleted Accounts

31 December 2025

SBS AUDIO VISUAL LTD
Registered number:		07434160
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,027,379			729,352

Current assets
Stocks		17,292			26,025
Debtors	4	145,668			11,366
Cash at bank and in hand		34,734			107,060
		197,694			144,451

Creditors: amounts falling due within one year	5	(924,811)			(672,908)

Net current liabilities			(727,117)			(528,457)

Total assets less current liabilities			300,262			200,895

Creditors: amounts falling due after more than one year	6		(8,801)			(19,166)



Net assets			291,461			181,729

Capital and reserves
Called up share capital			100			100
Profit and loss account			291,361			181,629

Shareholders' funds			291,461			181,729

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




G Turner
Director
Approved by the board on 29 June 2026

SBS AUDIO VISUAL LTD
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		9		6


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				1,010,296
	Additions				374,997
	At 31 December 2025				1,385,293

	Depreciation
	At 1 January 2025				280,944
	Charge for the year				76,970
	At 31 December 2025				357,914

	Net book value
	At 31 December 2025				1,027,379
	At 31 December 2024				729,352


4	Debtors		2025		2024
£				£

	Trade debtors		40,693		9,026
	Other debtors		104,975		2,340
			145,668		11,366


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		182,528		4,747
	Directors loan account		241,885		276,284
	Taxation and social security costs		15,994		66,282
	Other creditors		484,404		325,595
			924,811		672,908


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		8,801		19,166


7	Other information

	SBS AUDIO VISUAL LTD is a private company limited by shares and incorporated in England. Its registered office is:
	651 A
	Mauldeth Road west
	Chorlton
	Manchester
	M21 7SA