Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 07894591 Mr H S Sohal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07894591 2022-12-31 07894591 2023-12-31 07894591 2023-01-01 2023-12-31 07894591 frs-core:CurrentFinancialInstruments 2023-12-31 07894591 frs-core:Non-currentFinancialInstruments 2023-12-31 07894591 frs-core:PlantMachinery 2023-12-31 07894591 frs-core:PlantMachinery 2023-01-01 2023-12-31 07894591 frs-core:PlantMachinery 2022-12-31 07894591 frs-core:WithinOneYear 2023-12-31 07894591 frs-core:ShareCapital 2023-12-31 07894591 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 07894591 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07894591 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 07894591 frs-bus:SmallEntities 2023-01-01 2023-12-31 07894591 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07894591 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07894591 frs-bus:Director1 2023-01-01 2023-12-31 07894591 frs-countries:EnglandWales 2023-01-01 2023-12-31 07894591 2021-12-31 07894591 2022-12-31 07894591 2022-01-01 2022-12-31 07894591 frs-core:CurrentFinancialInstruments 2022-12-31 07894591 frs-core:Non-currentFinancialInstruments 2022-12-31 07894591 frs-core:WithinOneYear 2022-12-31 07894591 frs-core:ShareCapital 2022-12-31 07894591 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 07894591
Sound Control Djs Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2023
Sohal & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07894591
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,557 27,864
24,557 27,864
CURRENT ASSETS
Debtors 5 1,453 1,194
Cash at bank and in hand 675 2,149
2,128 3,343
Creditors: Amounts Falling Due Within One Year 6 (11,935 ) (4,726 )
NET CURRENT ASSETS (LIABILITIES) (9,807 ) (1,383 )
TOTAL ASSETS LESS CURRENT LIABILITIES 14,750 26,481
Creditors: Amounts Falling Due After More Than One Year 7 (2,113 ) (13,913 )
NET ASSETS 12,637 12,568
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 12,537 12,468
SHAREHOLDERS' FUNDS 12,637 12,568
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For the year ending 31 December 2023 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 H S Sohal
Director
13 August 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sound Control Djs Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 07894591 . The registered office is 31 Rockford Road, Great Barr, Birmingham, B42 1JY.
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.
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 15% reducing balance basis
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 profit and loss account as incurred.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 51,079
Additions 1,367
Disposals (500 )
As at 31 December 2023 51,946
Depreciation
As at 1 January 2023 23,215
Provided during the period 4,300
Disposals (126 )
As at 31 December 2023 27,389
Net Book Value
As at 31 December 2023 24,557
As at 1 January 2023 27,864
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,453 1,194
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 629 1,383
Trade creditors 413 13
Bank loans and overdrafts 1,171 -
Accruals and deferred income 2,116 3,330
Director's loan account 7,606 -
11,935 4,726
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 2,113 4,256
Directors loan account - 9,657
2,113 13,913
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 629 1,383
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9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5