REGISTERED NUMBER: SC663099 (Scotland)

Unaudited Financial Statements

For The Year Ended 30 June 2026

for

Dn Audio Visual Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Letham

D Sunman

REGISTERED OFFICE:

1 Cambuslang Court

Cambuslang

Glasgow

G32 8FH

REGISTERED NUMBER:

SC663099 (Scotland)

ACCOUNTANTS:

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

FIXED ASSETS

Tangible assets

4

18,767

4,316

CURRENT ASSETS

Debtors

5

14,308

8,628

Cash at bank

5,668

7,537

19,976

16,165

CREDITORS

Amounts falling due within one year

6

20,192

18,599

NET CURRENT LIABILITIES

(216

)

(2,434

)

TOTAL ASSETS LESS CURRENT LIABILITIES

18,551

1,882

CREDITORS

Amounts falling due after more than one year

7

(18,271

)

(969

)

PROVISIONS FOR LIABILITIES

8

(180

)

(69

)

NET ASSETS

100

844

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

-

744

SHAREHOLDERS' FUNDS

100

844

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2026 and were signed on its behalf by:

D Sunman - Director

N Letham - Director

1.	STATUTORY INFORMATION

Dn Audio Visual Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Motor vehicles

-

33% on cost and 20% on cost

Computer equipment

-

20% on reducing balance

Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances

Cash and bank balances are measured at the transaction price.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2025

775

11,624

1,100

13,499

Additions

-

22,558

537

23,095

At 30 June 2026

775

34,182

1,637

36,594

DEPRECIATION

At 1 July 2025

775

7,672

736

9,183

Charge for year

-

8,464

180

8,644

At 30 June 2026

775

16,136

916

17,827

NET BOOK VALUE

At 30 June 2026

-

18,046

721

18,767

At 30 June 2025

-

3,952

364

4,316

Fixed assets, included in the above, which are held under finance leases are as follows:

Motor

vehicles

£

COST

At 1 July 2025

and 30 June 2026

11,624

DEPRECIATION

At 1 July 2025

7,672

Charge for year

3,952

At 30 June 2026

11,624

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

3,952

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

10,894

4,361

Other debtors

3,414

4,267

14,308

8,628

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Finance leases

4,319

3,875

Taxation and social security

10,059

11,925

Other creditors

5,814

2,799

20,192

18,599

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Finance leases

18,271

969

8.	PROVISIONS FOR LIABILITIES

30.6.26

30.6.25

£

£

Deferred tax

180

69

Deferred

tax

£

Balance at 1 July 2025

69

Charge to Income Statement during year

111

Balance at 30 June 2026

180