AB Audio Visual Ltd

	Registered number
	04380312

	AB Audio Visual Ltd
	Unaudited Accounts
	for the year ended
	30 April 2026

AB Audio Visual Ltd Balance Sheet as at 30 April 2026
	Notes		2026 £		2025 £
Fixed assets
Tangible assets			17,018		19,566
			17,018		19,566

Current assets
Stocks		14,990		26,990
Debtors		37,349		38,646
Cash at bank and in hand		5,902		2,882
		58,241		68,518

Prepayments and accrued income:		4,422		3,283

Creditors: amounts falling due within one year		(38,820)		(37,273)

Net current assets / (liabilities)			23,843		34,528

Total assets less current liabilities			40,861		54,094

Creditors: amounts falling due after more than one year			(25,806)		(84,889)

Provisions for liabilities			(6,368)		(6,852)

Accruals and deferred income			(1,250)		(0)

Total net assets (liabilities)			7,437		(37,647)

Capital and reserves
Called up share capital			204		204
Profit and loss account			7,233		(37,851)
Shareholders' funds			7,437		(37,647)

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 30 April 2026 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mr K Hirani

Director

Approved by the board on 11 September 2026

Company Number: 04380312 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

Unit 7, 96g
New Drove
Wisbech
PE13 2RZ
England

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Office equipment	14% Reducing Balance
Vehicles	14% Reducing Balance
Plant & machinery	14% Reducing Balance

	Stocks
	Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Stocks

Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

	Leases and hire purchase contracts
	Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful economic lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are are included in creditors net of finance charges allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis over the lease term.

Leases and hire purchase contracts

Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful economic lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are are included in creditors net of finance charges allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis over the lease term.

	Pensions
	The company operates a defined contribution pension scheme, with contributions charged to the profit and loss account for the year in which they are payable to the scheme.

Employees
	2026	2025
Average number of employees during the period	4	4