A & V COMPUTING LIMITED

A & V COMPUTING LIMITED - Company Information

2021-12-012022-11-302022-11-30false03200123A & V COMPUTING LIMITED2023-07-15iso4217:GBPxbrli:pure032001232021-12-01032001232022-11-30032001232021-12-012022-11-30032001232020-12-01032001232021-11-30032001232020-12-012021-11-3003200123bus:SmallEntities2021-12-012022-11-3003200123bus:AuditExempt-NoAccountantsReport2021-12-012022-11-3003200123bus:FullAccounts2021-12-012022-11-3003200123bus:PrivateLimitedCompanyLtd2021-12-012022-11-3003200123core:WithinOneYear2022-11-3003200123core:AfterOneYear2022-11-3003200123core:WithinOneYear2021-11-3003200123core:AfterOneYear2021-11-3003200123core:ShareCapital2022-11-3003200123core:SharePremium2022-11-3003200123core:RevaluationReserve2022-11-3003200123core:OtherReservesSubtotal2022-11-3003200123core:RetainedEarningsAccumulatedLosses2022-11-3003200123core:ShareCapital2021-11-3003200123core:SharePremium2021-11-3003200123core:RevaluationReserve2021-11-3003200123core:OtherReservesSubtotal2021-11-3003200123core:RetainedEarningsAccumulatedLosses2021-11-3003200123core:LandBuildings2022-11-3003200123core:PlantMachinery2022-11-3003200123core:Vehicles2022-11-3003200123core:FurnitureFittings2022-11-3003200123core:OfficeEquipment2022-11-3003200123core:NetGoodwill2022-11-3003200123core:IntangibleAssetsOtherThanGoodwill2022-11-3003200123core:ListedExchangeTraded2022-11-3003200123core:UnlistedNon-exchangeTraded2022-11-3003200123core:LandBuildings2021-11-3003200123core:PlantMachinery2021-11-3003200123core:Vehicles2021-11-3003200123core:FurnitureFittings2021-11-3003200123core:OfficeEquipment2021-11-3003200123core:NetGoodwill2021-11-3003200123core:IntangibleAssetsOtherThanGoodwill2021-11-3003200123core:ListedExchangeTraded2021-11-3003200123core:UnlistedNon-exchangeTraded2021-11-3003200123core:LandBuildings2021-12-012022-11-3003200123core:PlantMachinery2021-12-012022-11-3003200123core:Vehicles2021-12-012022-11-3003200123core:FurnitureFittings2021-12-012022-11-3003200123core:OfficeEquipment2021-12-012022-11-3003200123core:NetGoodwill2021-12-012022-11-3003200123core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3003200123core:ListedExchangeTraded2021-12-012022-11-3003200123core:UnlistedNon-exchangeTraded2021-12-012022-11-3003200123core:MoreThanFiveYears2021-12-012022-11-3003200123core:Non-currentFinancialInstruments2022-11-3003200123core:Non-currentFinancialInstruments2021-11-3003200123dpl:CostSales2021-12-012022-11-3003200123dpl:DistributionCosts2021-12-012022-11-3003200123dpl:AdministrativeExpenses2021-12-012022-11-3003200123core:LandBuildings2021-12-012022-11-3003200123core:PlantMachinery2021-12-012022-11-3003200123core:Vehicles2021-12-012022-11-3003200123core:FurnitureFittings2021-12-012022-11-3003200123core:OfficeEquipment2021-12-012022-11-3003200123core:NetGoodwill2021-12-012022-11-3003200123core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3003200123dpl:GroupUndertakings2021-12-012022-11-3003200123dpl:ParticipatingInterests2021-12-012022-11-3003200123dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3003200123core:ListedExchangeTraded2021-12-012022-11-3003200123dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3003200123core:UnlistedNon-exchangeTraded2021-12-012022-11-3003200123dpl:CostSales2020-12-012021-11-3003200123dpl:DistributionCosts2020-12-012021-11-3003200123dpl:AdministrativeExpenses2020-12-012021-11-3003200123core:LandBuildings2020-12-012021-11-3003200123core:PlantMachinery2020-12-012021-11-3003200123core:Vehicles2020-12-012021-11-3003200123core:FurnitureFittings2020-12-012021-11-3003200123core:OfficeEquipment2020-12-012021-11-3003200123core:NetGoodwill2020-12-012021-11-3003200123core:IntangibleAssetsOtherThanGoodwill2020-12-012021-11-3003200123dpl:GroupUndertakings2020-12-012021-11-3003200123dpl:ParticipatingInterests2020-12-012021-11-3003200123dpl:GroupUndertakingscore:ListedExchangeTraded2020-12-012021-11-3003200123core:ListedExchangeTraded2020-12-012021-11-3003200123dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-12-012021-11-3003200123core:UnlistedNon-exchangeTraded2020-12-012021-11-3003200123core:NetGoodwill2022-11-3003200123core:IntangibleAssetsOtherThanGoodwill2022-11-3003200123core:LandBuildings2022-11-3003200123core:PlantMachinery2022-11-3003200123core:Vehicles2022-11-3003200123core:FurnitureFittings2022-11-3003200123core:OfficeEquipment2022-11-3003200123core:AfterOneYear2022-11-3003200123core:WithinOneYear2022-11-3003200123core:ListedExchangeTraded2022-11-3003200123core:UnlistedNon-exchangeTraded2022-11-3003200123core:ShareCapital2022-11-3003200123core:SharePremium2022-11-3003200123core:RevaluationReserve2022-11-3003200123core:OtherReservesSubtotal2022-11-3003200123core:RetainedEarningsAccumulatedLosses2022-11-3003200123core:NetGoodwill2021-11-3003200123core:IntangibleAssetsOtherThanGoodwill2021-11-3003200123core:LandBuildings2021-11-3003200123core:PlantMachinery2021-11-3003200123core:Vehicles2021-11-3003200123core:FurnitureFittings2021-11-3003200123core:OfficeEquipment2021-11-3003200123core:AfterOneYear2021-11-3003200123core:WithinOneYear2021-11-3003200123core:ListedExchangeTraded2021-11-3003200123core:UnlistedNon-exchangeTraded2021-11-3003200123core:ShareCapital2021-11-3003200123core:SharePremium2021-11-3003200123core:RevaluationReserve2021-11-3003200123core:OtherReservesSubtotal2021-11-3003200123core:RetainedEarningsAccumulatedLosses2021-11-3003200123core:NetGoodwill2020-12-0103200123core:IntangibleAssetsOtherThanGoodwill2020-12-0103200123core:LandBuildings2020-12-0103200123core:PlantMachinery2020-12-0103200123core:Vehicles2020-12-0103200123core:FurnitureFittings2020-12-0103200123core:OfficeEquipment2020-12-0103200123core:AfterOneYear2020-12-0103200123core:WithinOneYear2020-12-0103200123core:ListedExchangeTraded2020-12-0103200123core:UnlistedNon-exchangeTraded2020-12-0103200123core:ShareCapital2020-12-0103200123core:SharePremium2020-12-0103200123core:RevaluationReserve2020-12-0103200123core:OtherReservesSubtotal2020-12-0103200123core:RetainedEarningsAccumulatedLosses2020-12-0103200123core:AfterOneYear2021-12-012022-11-3003200123core:WithinOneYear2021-12-012022-11-3003200123core:Non-currentFinancialInstrumentscore:CostValuation2021-12-012022-11-3003200123core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-12-012022-11-3003200123core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-12-012022-11-3003200123core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-12-012022-11-3003200123core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-12-012022-11-3003200123core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-12-012022-11-3003200123core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-12-012022-11-3003200123core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-12-012022-11-3003200123core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-12-012022-11-3003200123core:Non-currentFinancialInstrumentscore:CostValuation2022-11-3003200123core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-3003200123core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-3003200123core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-3003200123core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-3003200123core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-3003200123core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-3003200123core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-3003200123core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-3003200123core:Non-currentFinancialInstrumentscore:CostValuation2021-11-3003200123core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-11-3003200123core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-11-3003200123core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-11-3003200123core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-11-3003200123core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-11-3003200123core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-11-3003200123core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-11-3003200123core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-11-3003200123bus:Director12021-12-012022-11-30

Registered Number
03200123
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2022

A & V COMPUTING LIMITED

Company Information
for the year from 1 December 2021 to 30 November 2022


Director	ARMSTRONG, Paul Vipond


Registered Address	26 Berkeley Square
	Bristol
	BS8 1HP


Registered Number	03200123 (England and Wales)

A & V COMPUTING LIMITED

Statement of Financial Position
30 November 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Tangible assets	7		6,487		6,192
			6,487		6,192
Current assets
Debtors	8	806		1,975
Cash at bank and on hand		80,160		60,948
		80,966		62,923
Creditors amounts falling due within one year	9	(22,844)		(4,215)
Net current assets (liabilities)			58,122		58,708
Total assets less current liabilities			64,609		64,900
Net assets			64,609		64,900
Capital and reserves
Called up share capital			50		50
Profit and loss account			64,559		64,850
Shareholders' funds			64,609		64,900

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Director on 15 July 2023, and are signed on its behalf by:

ARMSTRONG, Paul Vipond
Director
Registered Company No. 03200123

A & V COMPUTING LIMITED

Notes to the Financial Statements
for the year ended 30 November 2022

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Principal activities
	The principle activity of the company is computing services.

4.	Basis of measurement used in financial statements
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

5.	Accounting policies

	Turnover policy
	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.

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Taxation policy
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

6.	Employee information


		2022		2021
	Average number of employees during the year	2		2

7.	Property, plant and equipment

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 December 21	41,199	41,199
Additions	1,224	1,224
At 30 November 22	42,423	42,423
Depreciation and impairment
At 01 December 21	35,007	35,007
Charge for year	929	929
At 30 November 22	35,936	35,936
Net book value
At 30 November 22	6,487	6,487
At 30 November 21	6,192	6,192

8.	Debtors

	2022	2021
	£	£
Other debtors	806	1,975
Total	806	1,975


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

9.	Creditors within one year

	2022	2021
	£	£
Taxation and social security	20,442	2,917
Other creditors	2,018	1,298
Accrued liabilities and deferred income	384	-
Total	22,844	4,215


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.