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REGISTERED NUMBER: 15251644 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2023 TO 30 NOVEMBER 2024

FOR

TUNED HEARING HOLDINGS LTD

TUNED HEARING HOLDINGS LTD (REGISTERED NUMBER: 15251644)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2023 TO 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TUNED HEARING HOLDINGS LTD

COMPANY INFORMATION
FOR THE PERIOD 1 NOVEMBER 2023 TO 30 NOVEMBER 2024







DIRECTORS: Mrs N Hill
Mr J P Hill





REGISTERED OFFICE: 12 Victoria Road
Barnsley
South Yorkshire
S70 2BB





REGISTERED NUMBER: 15251644 (England and Wales)





ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB

TUNED HEARING HOLDINGS LTD (REGISTERED NUMBER: 15251644)

BALANCE SHEET
30 NOVEMBER 2024

Notes £    £   
FIXED ASSETS
Investments 4 32,000

CREDITORS
Amounts falling due within one year 5 31,880
NET CURRENT LIABILITIES (31,880 )
TOTAL ASSETS LESS CURRENT LIABILITIES 120

CAPITAL AND RESERVES
Called up share capital 6 100
Retained earnings 20
SHAREHOLDERS' FUNDS 120

TUNED HEARING HOLDINGS LTD (REGISTERED NUMBER: 15251644)

BALANCE SHEET - continued
30 NOVEMBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2024 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.

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 28 July 2025 and were signed on its behalf by:





Mr J P Hill - Director


TUNED HEARING HOLDINGS LTD (REGISTERED NUMBER: 15251644)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2023 TO 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Tuned Hearing Holdings Ltd 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period 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 balance sheet date.


TUNED HEARING HOLDINGS LTD (REGISTERED NUMBER: 15251644)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2023 TO 30 NOVEMBER 2024

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

Preparation of consolidated financial statements
The financial statements contain information about Pressure Design & Engineering Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 November 2023
and 30 November 2024 32,000
NET BOOK VALUE
At 30 November 2024 32,000
At 31 October 2023 32,000

TUNED HEARING HOLDINGS LTD (REGISTERED NUMBER: 15251644)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2023 TO 30 NOVEMBER 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Directors' current accounts 30,980
Accruals and deferred income 900
31,880

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
51 A Ordinary £1 51
49 B Ordinary £1 49
100

The following shares were issued during the period for cash at par :

4 Ordinary shares of £1
49 A Ordinary shares of £1
47 B Ordinary shares of £1

During the year, the 4 Ordinary shares were changed to 2 A Ordinary and 2 B Ordinary shares. Totalling 51 A Ordinary shares and 49 B Ordinary shares.

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 November 2024:

£   
Mr J P Hill
Balance outstanding at start of period -
Amounts advanced 1,021
Amounts repaid (32,001 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period (30,980 )