J. H. AV Limited

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

Registered number: 06969729

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		492,430		413,408

			492,430		413,408
CURRENT ASSETS
Debtors	5	33,635		23,639
Cash at bank and in hand		273,569		265,788

		307,204		289,427
Creditors: Amounts Falling Due Within One Year	6	(206,794 )		(243,809 )

NET CURRENT ASSETS (LIABILITIES)			100,410		45,618

TOTAL ASSETS LESS CURRENT LIABILITIES			592,840		459,026

Creditors: Amounts Falling Due After More Than One Year	7		(29,561 )		(88,371 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(123,107 )		(78,547 )

NET ASSETS			440,172		292,108

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			440,072		292,008

SHAREHOLDERS' FUNDS			440,172		292,108

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J. H. AV Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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

Mr Jamie Hedges

Director

21/10/2026

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

1. General Information

J. H. AV Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06969729 . The registered office is Enniskerry, Trevelmond, Liskeard, Cornwall, PL14 4LZ.

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	10% Straight line
Motor Vehicles	25% Reducing balance
Computer Equipment	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. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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J. H. AV Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2025: 10)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	1,877,604	72,672	35,759	1,986,035
Additions	124,841	21,494	12,166	158,501
Disposals	(22,635 )	-	-	(22,635 )

As at 31 March 2026	1,979,810	94,166	47,925	2,121,901

Depreciation
As at 1 April 2025	1,490,677	55,780	26,170	1,572,627
Provided during the period	61,174	9,597	8,708	79,479
Disposals	(22,635 )	-	-	(22,635 )

As at 31 March 2026	1,529,216	65,377	34,878	1,629,471

Net Book Value
As at 31 March 2026	450,594	28,789	13,047	492,430

As at 1 April 2025	386,927	16,892	9,589	413,408

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	33,635	23,639

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	76,304	110,092
Trade creditors	11,641	8,249
Bank loans and overdrafts	1,775	10,648
Amounts owed to participating interests	75,641	91,151
Other creditors	2,446	2,756
Taxation and social security	38,987	20,913

	206,794	243,809

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J. H. AV Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	29,561	86,768
Bank loans	-	1,603

	29,561	88,371

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	123,107	78,547

9. Share Capital

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

10. Other Commitments

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

	2026	2025
	£	£
Not later than one year	39,600	39,600
Later than one year and not later than five years	39,600	79,200

	79,200	118,800

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