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Skanda Acoustics Limited
Registered Number:05548728
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2025
Skanda Acoustics Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
05548728
As at 31 March 2025
Skanda Acoustics Limited
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
615,132
583,833
2
615,132
583,833
Current assets
Inventories
326,740
398,968
3
Trade and other receivables
1,415,865
229,934
4
3,190,832
Cash and cash equivalents
4,482,517
5,111,419
4,933,437
Trade and other payables: amounts falling due within one
year
(537,332)
(420,038)
5
4,396,105
4,691,381
Net current assets
Total assets less current liabilities
5,306,513
4,979,938
Trade and other payables: amounts falling due after more
than one year
-
(661)
6
6,778
(873)
Provisions for liabilities
5,312,630
Net assets
4,979,065
Capital and reserves
Called up share capital
1,000
1,000
Retained earnings
5,311,630
4,978,065
5,312,630
4,979,065
Shareholders' funds
For the year ended 31 March 2025 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr A M Carroll Director
These financial statements were approved and authorised for issue by the Board on 09 June 2025 and were signed by:
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4
Registered Number :
05548728
For the year ended 31 March 2025
Skanda Acoustics Limited
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 31 March 2025
Skanda Acoustics Limited
Notes to the Financial Statements
Statutory Information
Skanda Acoustics Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 05548728.
Registered address:
67 Clywedog Road North
Wrexham Industrial Estate
Wrexham
LL13 9XN
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
25 Reducing balance
20 Reducing balance
Computer equipment
25 Straight line
Motor vehicles
20 Reducing balance
Fixtures and fittings
No depreciation is provided on the company''s freehold properties since in the opinion of the directors the expected
useful lives are sufficiently long and the estimated residual values are sufficiently high that any such depreciation
would be immaterial. The directors undertake an annual impairment review of these properties.
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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6
For the year ended 31 March 2025
Skanda Acoustics Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
equipment
Fixtures and
fittings
Motor vehicles
Plant and
machinery
Land and
buildings
£
£
£
£
£
£
Cost or
valuation
At 01 April 2024
625,996
9,820
9,873
12,250
25,621
568,432
46,283
2,116
-
44,167
-
-
Additions
-
-
(12,250)
-
-
Disposals
(12,250)
At 31 March 2025
568,432
44,167
9,873
11,936
660,029
25,621
Provision for depreciation and impairment
At 01 April 2024
42,163
6,514
7,183
12,250
16,216
-
Charge for year
14,984
1,053
538
11,042
2,351
-
(12,250)
-
-
(12,250)
-
-
On disposal
At 31 March 2025
44,897
7,567
7,721
11,042
18,567
-
At 31 March 2025
Net book value
568,432
7,054
33,125
2,152
4,369
615,132
568,432
9,405
-
2,690
3,306
583,833
At 31 March 2024
3. Inventories
2024
2025
£
£
Stocks
398,968
326,740
4. Trade and other receivables
2024
2025
£
£
Trade debtors
229,934
327,435
Other debtors
-
1,088,430
1,415,865
229,934
5. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Trade creditors
173,514
117,160
Taxation and social security
240,157
391,084
Other creditors
6,367
29,088
420,038
537,332
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7
For the year ended 31 March 2025
Skanda Acoustics Limited
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due after more than one year
2024
2025
£
£
Other creditors
661
-
7. Average number of persons employed
During the year the average number of employees was 5 (2024 : 5)
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