Code Audio Visual Limited - Period Ending 2026-04-30

Registration number: 07588470

Code Audio Visual Limited

Unaudited Financial Statements

for the Year Ended 30 April 2026

Code Audio Visual Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Code Audio Visual Limited

(Registration number: 07588470)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	180,340	162,634
Current assets
Debtors	5	13,104	9,096
Cash at bank and in hand		28,533	21,081
		41,637	30,177
Creditors: Amounts falling due within one year	6	(38,037)	(27,755)
Net current assets		3,600	2,422
Total assets less current liabilities		183,940	165,056
Creditors: Amounts falling due after more than one year	6	-	(250)
Provisions for liabilities		(17,634)	(14,094)
Net assets		166,306	150,712
Capital and reserves
Called up share capital		1	1
Retained earnings		166,305	150,711
Shareholders' funds		166,306	150,712

Code Audio Visual Limited

(Registration number: 07588470)
Balance Sheet as at 30 April 2026

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 September 2026

.........................................
Mr G R Wrench
Company secretary and director

Code Audio Visual Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
90 Waterloo Road
Haslington
Crewe
Cheshire
CW1 5TD

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services and goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Code Audio Visual Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except
that a change attributable to an item of income or expense recognised as other comprehensive income is also
recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Depreciation

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

Asset class	Depreciation method and rate
Plant and machinery (Other tangible assets)	10% on cost
Fixtures and fittings (Furniture, fittings and equipment)	15% on cost
Motor vehicles	25% on reducing balance
Computer equipment (Furniture, fittings and equipment)	33% on cost
Freehold property (Land and buildings)	1% on cost
Improvement to property (Land and buildings)	1% on cost

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Code Audio Visual Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4	Tangible assets

Land and buildings
£

Furniture, fittings and equipment
£

Motor vehicles
£

Other tangible assets
£

Total
£

Cost or valuation

At 1 May 2025

92,123

60,741

36,470

87,762

277,096

Additions

-

3,509

24,745

25,756

54,010

Disposals

-

(25,346)

(14,795)

(13,109)

(53,250)

At 30 April 2026

92,123

38,904

46,420

100,409

277,856

Depreciation

At 1 May 2025

3,671

50,556

16,705

43,530

114,462

Charge for the year

921

3,730

4,860

7,434

16,945

Eliminated on disposal

-

(23,462)

(350)

(10,079)

(33,891)

At 30 April 2026

4,592

30,824

21,215

40,885

97,516

Carrying amount

At 30 April 2026

87,531

8,080

25,205

59,524

180,340

At 30 April 2025

88,452

10,185

19,765

44,232

162,634

Page 5

Code Audio Visual Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Debtors

Current	2026 £	2025 £
Trade debtors	7,213	6,738
Prepayments	5,891	2,358
	13,104	9,096

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Loans and borrowings	-	3,000
Trade creditors	-	995
Taxation and social security	16,409	10,638
Accruals and deferred income	874	859
Other creditors	20,754	12,263
	38,037	27,755

	Land and buildings £	Furniture, fittings and equipment £	Motor vehicles £	Other tangible assets £	Total £
Cost or valuation
At 1 May 2025	92,123	60,741	36,470	87,762	277,096
Additions	-	3,509	24,745	25,756	54,010
Disposals	-	(25,346)	(14,795)	(13,109)	(53,250)
At 30 April 2026	92,123	38,904	46,420	100,409	277,856
Depreciation
At 1 May 2025	3,671	50,556	16,705	43,530	114,462
Charge for the year	921	3,730	4,860	7,434	16,945
Eliminated on disposal	-	(23,462)	(350)	(10,079)	(33,891)
At 30 April 2026	4,592	30,824	21,215	40,885	97,516
Carrying amount
At 30 April 2026	87,531	8,080	25,205	59,524	180,340
At 30 April 2025	88,452	10,185	19,765	44,232	162,634