IRIS Accounts Production v23.1.0.753 06800737 Board of Directors 1.4.22 31.3.23 31.3.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure068007372022-03-31068007372023-03-31068007372022-04-012023-03-31068007372021-03-31068007372021-04-012022-03-31068007372022-03-3106800737ns16:EnglandWales2022-04-012023-03-3106800737ns15:PoundSterling2022-04-012023-03-3106800737ns11:Director12022-04-012023-03-3106800737ns11:PrivateLimitedCompanyLtd2022-04-012023-03-3106800737ns11:SmallEntities2022-04-012023-03-3106800737ns11:AuditExempt-NoAccountantsReport2022-04-012023-03-3106800737ns11:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3106800737ns11:SmallCompaniesRegimeForAccounts2022-04-012023-03-3106800737ns11:FullAccounts2022-04-012023-03-310680073712022-04-012023-03-3106800737ns11:Director22022-04-012023-03-3106800737ns11:RegisteredOffice2022-04-012023-03-3106800737ns6:CurrentFinancialInstruments2023-03-3106800737ns6:CurrentFinancialInstruments2022-03-3106800737ns6:ShareCapital2023-03-3106800737ns6:ShareCapital2022-03-3106800737ns6:RetainedEarningsAccumulatedLosses2023-03-3106800737ns6:RetainedEarningsAccumulatedLosses2022-03-3106800737ns6:PatentsTrademarksLicencesConcessionsSimilar2022-04-012023-03-3106800737ns6:PlantMachinery2022-04-012023-03-3106800737ns6:ComputerEquipment2022-04-012023-03-3106800737ns6:IntangibleAssetsOtherThanGoodwill2022-03-3106800737ns6:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3106800737ns6:IntangibleAssetsOtherThanGoodwill2023-03-3106800737ns6:IntangibleAssetsOtherThanGoodwill2022-03-3106800737ns6:PlantMachinery2022-03-3106800737ns6:PlantMachinery2023-03-3106800737ns6:PlantMachinery2022-03-3106800737ns6:WithinOneYearns6:CurrentFinancialInstruments2023-03-3106800737ns6:WithinOneYearns6:CurrentFinancialInstruments2022-03-31
REGISTERED NUMBER: 06800737 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

SONUUS LIMITED

SONUUS LIMITED (REGISTERED NUMBER: 06800737)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


SONUUS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Dr J H Clark
Mr J M McAuliffe





REGISTERED OFFICE: 89 St Neots Road
Eaton Ford
Cambridgeshire
PE19 7AL





REGISTERED NUMBER: 06800737 (England and Wales)





ACCOUNTANTS: Davey Grover Limited
Chartered Accountants
4 Fenice Court
Phoenix Business Park
Eaton Socon
St. Neots
Cambridgeshire
PE19 8EP

SONUUS LIMITED (REGISTERED NUMBER: 06800737)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 291,890 217,814
Tangible assets 5 2,731 4,532
294,621 222,346

CURRENT ASSETS
Stocks 32,353 12,476
Debtors 6 111,162 76,069
Cash at bank and in hand 52,279 29,038
195,794 117,583
CREDITORS
Amounts falling due within one year 7 331,406 215,396
NET CURRENT LIABILITIES (135,612 ) (97,813 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

159,009

124,533

PROVISIONS FOR LIABILITIES 683 861
NET ASSETS 158,326 123,672

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 158,126 123,472
SHAREHOLDERS' FUNDS 158,326 123,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

SONUUS LIMITED (REGISTERED NUMBER: 06800737)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2023


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 16 October 2023 and were signed on its behalf by:





Dr J H Clark - Director


SONUUS LIMITED (REGISTERED NUMBER: 06800737)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Sonuus 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.

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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

Trademarks are being amortised evenly over their estimated useful life of ten years.

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 - 20% on reducing balance
Computer equipment - 33.3% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 and the company has taken advantage of the tax relief afforded by the Patent Box legislation.

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 statement of financial position date.


SONUUS LIMITED (REGISTERED NUMBER: 06800737)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2022 248,302
Additions 94,087
At 31 March 2023 342,389
AMORTISATION
At 1 April 2022 30,488
Charge for year 20,011
At 31 March 2023 50,499
NET BOOK VALUE
At 31 March 2023 291,890
At 31 March 2022 217,814

SONUUS LIMITED (REGISTERED NUMBER: 06800737)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 58,315
Additions 2,791
Disposals (9,634 )
At 31 March 2023 51,472
DEPRECIATION
At 1 April 2022 53,783
Charge for year 4,535
Eliminated on disposal (9,577 )
At 31 March 2023 48,741
NET BOOK VALUE
At 31 March 2023 2,731
At 31 March 2022 4,532

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 101,217 65,765
Other debtors 9,945 10,304
111,162 76,069

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 4,038 318
Taxation and social security 89,313 81,954
Other creditors 238,055 133,124
331,406 215,396

SONUUS LIMITED (REGISTERED NUMBER: 06800737)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

8. RELATED PARTY DISCLOSURES

During the year to 31 March 2023 the company paid sub contractor costs totalling £400 (2022 - Nil) to JHC Software Limited, a company in which Dr J Clark holds a 100% share. There was no outstanding balance due to JHC Software Limited at the year end.

These transactions were all carried our on an arms length basis.