ARRAY AUDIO VISUAL LTD


Director	BENNION, Jamie


Registered Address	Unit 1d Alyn Industrial Estate
	Mold Road, Cefn-Y-Bedd
	Wrexham
	LL12 9YG


Registered Number	11760640 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		298,638		161,881
			298,638		161,881
Current assets
Debtors		93,237		345,130
Cash at bank and on hand		193,234		143,459
		286,471		488,589
Prepayments and accrued income		85		-
Creditors amounts falling due within one year	4	(185,470)		(428,782)
Net current assets (liabilities)			101,086		59,807
Total assets less current liabilities			399,724		221,688
Creditors amounts falling due after one year	5		(70,810)		(19,894)
Net assets			328,914		201,794
Capital and reserves
Called up share capital			100		100
Profit and loss account			328,814		201,694
Shareholders' funds			328,914		201,794

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 September 2026, and are signed on its behalf by:

BENNION, Jamie
Director
Registered Company No. 11760640

ARRAY AUDIO VISUAL LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	3		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 February 25	159,214	76,319	-	3,016	238,549
Additions	162,473	23,962	1,336	4,947	192,718
At 31 January 26	321,687	100,281	1,336	7,963	431,267
Depreciation and impairment
At 01 February 25	62,618	13,881	-	169	76,668
Charge for year	36,314	18,106	-	1,541	55,961
At 31 January 26	98,932	31,987	-	1,710	132,629
Net book value
At 31 January 26	222,755	68,294	1,336	6,253	298,638
At 31 January 25	96,596	62,438	-	2,847	161,881

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	109,925	320,891
Bank borrowings and overdrafts	3,705	3,548
Taxation and social security	51,753	98,774
Finance lease and HP contracts	20,087	5,569
Total	185,470	428,782

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Trade creditors / trade payables	-	595
Bank borrowings and overdrafts	6,136	13,479
Other creditors	64,674	5,820
Total	70,810	19,894

6.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	84,761		11,390