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REGISTERED NUMBER: 08948327 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Seabrook Audiology Limited

Seabrook Audiology Limited (Registered number: 08948327)

Contents of the Financial Statements
for the Year Ended 31 October 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Seabrook Audiology Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: A J Bird



REGISTERED OFFICE: Hesters Way Community Resource Centre
Cassin Drive
Cheltenham
GL51 7SU



REGISTERED NUMBER: 08948327 (England and Wales)



ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS



BANKERS: The Co-operative bank
PO Box 250
Skelmersdale
WN8 6WT

Seabrook Audiology Limited (Registered number: 08948327)

Statement of Financial Position
31 October 2024

31/10/24 31/10/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 44,000 55,000

CURRENT ASSETS
Debtors 5 5,408 3,518
Cash at bank and in hand 8,025 8,961
13,433 12,479
CREDITORS
Amounts falling due within one year 6 12,602 20,515
NET CURRENT ASSETS/(LIABILITIES) 831 (8,036 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,831

46,964

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 44,821 46,954
SHAREHOLDERS' FUNDS 44,831 46,964

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 29 May 2025 and were signed by:





A J Bird - Director


Seabrook Audiology Limited (Registered number: 08948327)

Notes to the Financial Statements
for the Year Ended 31 October 2024


1. STATUTORY INFORMATION

Seabrook Audiology 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

Seabrook Audiology Limited (Registered number: 08948327)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 November 2023
and 31 October 2024 55,000
Amortisation
Amortisation for year 11,000
At 31 October 2024 11,000
Net book value
At 31 October 2024 44,000
At 31 October 2023 55,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/24 31/10/23
£    £   
Trade debtors 4,639 3,518
Other debtors 769 -
5,408 3,518

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/24 31/10/23
£    £   
Trade creditors 2,653 -
Taxation and social security (32 ) 19,410
Other creditors 9,981 1,105
12,602 20,515

7. RELATED PARTY DISCLOSURES

A & A Bird Holdings Ltd
Parent company

A loan exists between the company and its parent company A & A Bird Holdings Ltd. At 31 October 2024, the company owed A & A Bird Holdings Ltd £8,113 (2023 - £0). The loan is interest free with no fixed repayment terms.

8. ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is A & A Bird Holdings Ltd, a company registered in England and Wales. The company is controlled by A J Bird and Mrs A M Bird. A J Bird is the director of Seabrook Audiology Limited. A & A Bird Holdings Ltd has taken the option under Section 399(2A) of the Companies Act 2006 not to prepare consolidated financial statements.