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Company Registration No. 07200071 (England and Wales)
AV User Group Ltd Unaudited accounts for the year ended 31 December 2025
AV User Group Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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AV User Group Ltd Company Information for the year ended 31 December 2025
Directors
O E Ellis A C Jupp
Company Number
07200071 (England and Wales)
Registered Office
Brook House Easteds Lane, Southwater, Horsham, West Sussex, RH13 9DP England
Accountants
Clarity Tax Advisors Limited 167-169 Great Portland Street 5th Floor London W1W 5PF
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AV User Group Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1 
1 
Current assets
Debtors
5
40,727 
12,857 
Cash at bank and in hand
16,397 
12,249 
57,124 
25,106 
Creditors: amounts falling due within one year
6
(108,597)
(121,386)
Net current liabilities
(51,473)
(96,280)
Total assets less current liabilities
(51,472)
(96,279)
Creditors: amounts falling due after more than one year
7
(20,574)
(23,914)
Net liabilities
(72,046)
(120,193)
Capital and reserves
Profit and loss account
(72,046)
(120,193)
Shareholders' funds
(72,046)
(120,193)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by
A C Jupp Director Company Registration No. 07200071
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AV User Group Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
AV User Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 07200071. The registered office is Brook House Easteds Lane,, Southwater, Horsham,, West Sussex,, RH13 9DP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2025
1,635 
At 31 December 2025
1,635 
Depreciation
At 1 January 2025
1,634 
At 31 December 2025
1,634 
Net book value
At 31 December 2025
1 
At 31 December 2024
1 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
40,727 
12,857 
- 5 -
AV User Group Ltd Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
23,914 
34,167 
VAT
7,841 
1,796 
Trade creditors
32,378 
34,443 
Taxes and social security
- 
35,681 
Other creditors
45,364 
15,799 
Loans from directors
(900)
(500)
108,597 
121,386 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
20,574 
23,914 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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