Audio Visual Intelligence Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07159222

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,775		12,353

			9,775		12,353
CURRENT ASSETS
Stocks	5	501,180		240,179
Debtors	6	1,199,108		641,289
Cash at bank and in hand		784,729		229,365

		2,485,017		1,110,833
Creditors: Amounts Falling Due Within One Year	7	(2,218,136 )		(1,015,676 )

NET CURRENT ASSETS (LIABILITIES)			266,881		95,157

TOTAL ASSETS LESS CURRENT LIABILITIES			276,656		107,510

Creditors: Amounts Falling Due After More Than One Year	8		(3,236 )		(11,854 )

NET ASSETS			273,420		95,656

CAPITAL AND RESERVES
Called up share capital	10		100		100
Other reserves			65,608		65,608
Profit and Loss Account			207,712		29,948

SHAREHOLDERS' FUNDS			273,420		95,656

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Audio Visual Intelligence Limited

Balance Sheet (continued)

As At 30 June 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Stuart Humphries

Director

09/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Audio Visual Intelligence Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07159222 . The registered office is Unit 14, Three Point Buisiness Park, Charles Lane, Haslingden, Rossendale, BB4 5EH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight Line
Fixtures & Fittings	25% Straight Line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful 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 included in the creditors net of the finance charge 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 as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of contracted employees, including directors, during the year was as follows: 6 (2025: 5)

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Audio Visual Intelligence Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 July 2025	20,491	13,781	34,272
Additions	1,815	1,412	3,227

As at 30 June 2026	22,306	15,193	37,499

Depreciation
As at 1 July 2025	12,335	9,584	21,919
Provided during the period	4,009	1,796	5,805

As at 30 June 2026	16,344	11,380	27,724

Net Book Value
As at 30 June 2026	5,962	3,813	9,775

As at 1 July 2025	8,156	4,197	12,353

5. Stocks

	2026	2025
	£	£
Finished goods	501,180	240,179

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,033,738	618,753
Prepayments and accrued income	161,202	18,368
Other debtors	4,168	4,168

	1,199,108	641,289

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	2,715	2,715
Trade creditors	733,627	392,716
Bank loans and overdrafts	5,287	10,383
Corporation tax	79,185	17,764
Other taxes and social security	17,654	15,301
VAT	286,889	122,453
Other creditors	710,962	388,284
Accruals and deferred income	381,024	65,363
Director's loan account	793	697

	2,218,136	1,015,676

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Audio Visual Intelligence Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,236	6,567
Bank loans	-	5,287

	3,236	11,854

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,715	2,715
Later than one year and not later than five years	3,236	6,567

	5,951	9,282

	5,951	9,282

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	25,795	25,795
Later than one year and not later than five years	51,590	77,385

	77,385	103,180

12. Related Party Transactions

Personal guarantees totalling £150,000 has been given by the director jointly with a shareholder in respect of a loan facility provided to the company.

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