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Registered number: 09548952
Mastersounds Audio Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09548952
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 11,216 14,649
11,216 14,649
CURRENT ASSETS
Stocks 246,699 78,689
Debtors 4 100,404 350,912
Cash at bank and in hand 35,916 197,438
383,019 627,039
Creditors: Amounts Falling Due Within One Year 5 (124,976 ) (327,664 )
NET CURRENT ASSETS (LIABILITIES) 258,043 299,375
TOTAL ASSETS LESS CURRENT LIABILITIES 269,259 314,024
Creditors: Amounts Falling Due After More Than One Year 6 (20,597 ) (30,746 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,393 ) (3,045 )
NET ASSETS 246,269 280,233
CAPITAL AND RESERVES
Called up share capital 7 102 102
Income Statement 246,167 280,131
SHAREHOLDERS' FUNDS 246,269 280,233
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit 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 directors acknowledge 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 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 Income Statement.
On behalf of the board
Mr Ryan Shaw
Director
16 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
1.3. 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.
1.4. 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:
Fixtures & Fittings 25% on reducing balance and 3 years straight line
Computer Equipment 25% on reducing balance
1.5. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2022: 5)
4 5
Page 3
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3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 9,606 17,588 27,194
Additions - 404 404
As at 31 May 2023 9,606 17,992 27,598
Depreciation
As at 1 June 2022 3,838 8,707 12,545
Provided during the period 1,608 2,229 3,837
As at 31 May 2023 5,446 10,936 16,382
Net Book Value
As at 31 May 2023 4,160 7,056 11,216
As at 1 June 2022 5,768 8,881 14,649
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 15,713 6,956
Other debtors 84,691 343,956
100,404 350,912
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 92,809 291,887
Bank loans and overdrafts 9,896 9,747
Other creditors 5,022 7,538
Taxation and social security 17,249 18,492
124,976 327,664
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 20,597 30,746
20,597 30,746
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 102 102
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8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings
2023 2022
£ £
Within 1 year 6,000 24,000
Between 1 and 5 years - 6,000
6,000 30,000
9. General Information
Mastersounds Audio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09548952 . The registered office is The Tannery Business Hub, Water Street, Stockport, SK1 2BP.
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