REGISTERED NUMBER: 06484806 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

PERCEPTION AV LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A P Wilby

REGISTERED OFFICE:

Charwell House C/O B20

Wilsom Road

Alton

GU34 2PP

REGISTERED NUMBER:

06484806 (England and Wales)

ACCOUNTANTS:

B20 Limited

Charwell House

Wilsom Road

Alton

Hampshire

GU34 2PP

FIXED ASSETS

Tangible assets

4

3,725

4,965

CURRENT ASSETS

Debtors

5

15,105

33,786

Cash at bank

3,398

22,151

18,503

55,937

CREDITORS

Amounts falling due within one year

6

9,669

42,858

NET CURRENT ASSETS

8,834

13,079

TOTAL ASSETS LESS CURRENT LIABILITIES

12,559

18,044

CREDITORS

Amounts falling due after more than one year

7

2,541

5,696

NET ASSETS

10,018

12,348

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9,918

12,248

10,018

12,348

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

A P Wilby - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities, stated net of discount and sales taxes.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Tangible assets are stated in the balance sheet at cost less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from banks and to and from related parties

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If evidence of impairment is found an impairment loss is recognised in the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

46,063

DEPRECIATION

At 1 February 2025

41,098

Charge for year

1,240

At 31 January 2026

42,338

NET BOOK VALUE

At 31 January 2026

3,725

At 31 January 2025

4,965

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

15,105

33,444

Other debtors

-

342

15,105

33,786

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

3,378

22,299

Taxation and social security

4,464

5,420

Other creditors

1,827

15,139

9,669

42,858

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

2,541

5,696