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Registered number: 06800737
Sonuus Limited
Unaudited Financial Statements
For the Period 1 April 2024 to 31 December 2024
Davey Grover Ltd
Chartered Accountants
4 Fenice Court
Phoenix Business Park
St. Neots
Cambridgeshire
PE19 8EP
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 06800737
31 December 2024 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 387,514 362,520
Tangible Assets 5 9,000 11,353
396,514 373,873
CURRENT ASSETS
Stocks 6 30,494 20,884
Debtors 7 80,647 121,272
Cash at bank and in hand 386,365 55,103
497,506 197,259
Creditors: Amounts Falling Due Within One Year 8 (256,014 ) (256,620 )
NET CURRENT ASSETS (LIABILITIES) 241,492 (59,361 )
TOTAL ASSETS LESS CURRENT LIABILITIES 638,006 314,512
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,223 ) (2,839 )
NET ASSETS 635,783 311,673
CAPITAL AND RESERVES
Called up share capital 9 200 200
Income Statement 635,583 311,473
SHAREHOLDERS' FUNDS 635,783 311,673
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Page 2
For the period ending 31 December 2024 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 R D Seymour
Director
22 May 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Sonuus Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06800737 . The registered office is 89 St. Neots Road, Eaton Ford, St. Neots, PE19 7AL.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other 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.
Patents and licences are being amortised evenly over their estimated useful life of twenty years.
Trademarks are being amortised evenly over their estimated useful life of ten years.
2.4. 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:
Plant & Machinery 20% on reducing balance
Computer Equipment 33.3% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2024: 3)
3 3
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 April 2024 435,354
Additions 45,350
As at 31 December 2024 480,704
Amortisation
As at 1 April 2024 72,834
Provided during the period 20,356
As at 31 December 2024 93,190
...CONTINUED
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Net Book Value
As at 31 December 2024 387,514
As at 1 April 2024 362,520
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2024 60,404
Additions 1,365
Disposals (322 )
As at 31 December 2024 61,447
Depreciation
As at 1 April 2024 49,051
Provided during the period 3,396
As at 31 December 2024 52,447
Net Book Value
As at 31 December 2024 9,000
As at 1 April 2024 11,353
6. Stocks
31 December 2024 31 March 2024
£ £
Stock 30,494 20,884
7. Debtors
31 December 2024 31 March 2024
£ £
Due within one year
Trade debtors 74,271 97,718
Other debtors 6,376 23,554
80,647 121,272
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8. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 March 2024
£ £
Trade creditors 16,740 1,268
Other creditors 196,463 180,905
Taxation and social security 42,811 74,447
256,014 256,620
9. Share Capital
31 December 2024 31 March 2024
£ £
Allotted, Called up and fully paid 200 200
10. Post Balance Sheet Events
After the reporting date of 31 December 2024, the company was acquired by JEO Europe Holdings Inc on 21 January 2025.  Therefore, as of 21 January 2025, the company's ultimate controlling party is JEO Europe Holdings Inc by virtue of their ownership of 100% of the issued share capital in the company.  
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