9 01/02/2024 31/01/2025 2025-01-31 false false false false false false false true false false true false false false true true true false No description of principal activities is disclosed 2024-02-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP SC437796 2024-02-01 2025-01-31 SC437796 2025-01-31 SC437796 2024-01-31 SC437796 2023-02-01 2024-01-31 SC437796 2024-01-31 SC437796 2023-01-31 SC437796 core:LandBuildings core:ShortLeaseholdAssets 2024-02-01 2025-01-31 SC437796 core:PlantMachinery 2024-02-01 2025-01-31 SC437796 core:FurnitureFittingsToolsEquipment 2024-02-01 2025-01-31 SC437796 bus:Director1 2024-02-01 2025-01-31 SC437796 core:LandBuildings core:ShortLeaseholdAssets 2024-01-31 SC437796 core:PlantMachinery 2024-01-31 SC437796 core:FurnitureFittingsToolsEquipment 2024-01-31 SC437796 core:LandBuildings core:ShortLeaseholdAssets 2025-01-31 SC437796 core:PlantMachinery 2025-01-31 SC437796 core:FurnitureFittingsToolsEquipment 2025-01-31 SC437796 core:WithinOneYear 2025-01-31 SC437796 core:WithinOneYear 2024-01-31 SC437796 core:AfterOneYear 2025-01-31 SC437796 core:AfterOneYear 2024-01-31 SC437796 core:ShareCapital 2025-01-31 SC437796 core:ShareCapital 2024-01-31 SC437796 core:RetainedEarningsAccumulatedLosses 2025-01-31 SC437796 core:RetainedEarningsAccumulatedLosses 2024-01-31 SC437796 core:PlantMachinery 2024-01-31 SC437796 core:FurnitureFittingsToolsEquipment 2024-01-31 SC437796 bus:Director1 2024-01-31 SC437796 bus:Director1 2025-01-31 SC437796 bus:Director1 2023-01-31 SC437796 bus:Director1 2024-01-31 SC437796 bus:Director1 2023-02-01 2024-01-31 SC437796 bus:SmallEntities 2024-02-01 2025-01-31 SC437796 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC437796 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC437796 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC437796 bus:FullAccounts 2024-02-01 2025-01-31 SC437796 core:Associate1 2025-01-31 SC437796 core:Associate1 2024-01-31 SC437796 core:Associate2 2025-01-31 SC437796 core:Associate2 2024-01-31 SC437796 core:AllAssociates 2024-02-01 2025-01-31 SC437796 1 2024-02-01 2025-01-31
Company registration number: SC437796
Universal Sounds (Arbroath) Limited
Unaudited filleted financial statements
31 January 2025
Universal Sounds (Arbroath) Limited
Contents
Statement of financial position
Notes to the financial statements
Universal Sounds (Arbroath) Limited
Statement of financial position
31 January 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 71,419 |  |  |  | 74,484 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 71,419 |  |  |  | 74,484
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 4,105 |  |  |  | 11,215 |  |
Debtors |  | 6 | 5,921 |  |  |  | 4,576 |  |
Cash at bank and in hand |  |  | 12,594 |  |  |  | 12,791 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 22,620 |  |  |  | 28,582 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 41,791) |  |  |  | ( 28,880) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 19,171) |  |  |  | ( 298)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 52,248 |  |  |  | 74,186
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 142,957) |  |  |  | ( 96,087)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 90,709) |  |  |  | ( 21,901)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | ( 90,710) |  |  |  | ( 21,902)
|  |  |  |  | _______ |  |  |  | _______
Shareholder deficit |  |  |  |  | ( 90,709) |  |  |  | ( 21,901)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 10 October 2025 , and are signed on behalf of the board by:
Andrew Y Henderson
Director
Company registration number: SC437796
Universal Sounds (Arbroath) Limited
Notes to the financial statements
Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Chalmers, 2 Bank Street, Alloa, Clackmannanshire, FK10 1HP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
At the time of approving the financial statements, the Director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the Director continues to adopt the going concern basis of accountingin preparing these financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Short leasehold property | - | 16.67 % | straight line
| Plant and machinery | - | 16.67 % | straight line
| Fittings fixtures and equipment | - | 20.00 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.
Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.
Financial instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand includes cash and short term highly liquid investments.
Creditors are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 9 (2024: 16 ).
5. Tangible assets

|  | Short leasehold property | Plant and machinery | Fixtures, fittings and equipment | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 February 2024 | 68,726 | 334,961 | 109,297 | 512,984 |  |  |
| Additions | - | - | 9,929 | 9,929 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 January 2025 | 68,726 | 334,961 | 119,226 | 522,913 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 February 2024 | 68,726 | 260,877 | 108,897 | 438,500 |  |  |
| Charge for the year | - | 10,808 | 2,186 | 12,994 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 January 2025 | 68,726 | 271,685 | 111,083 | 451,494 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 January 2025 | - | 63,276 | 8,143 | 71,419 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 January 2024 | - | 74,084 | 400 | 74,484 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 5,921 | 4,576
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 10,000 | 10,000
| Trade creditors |  | 8,373 | 6,006
| Social security and other taxes |  | 5,768 | 5,756
| Other creditors |  | 128,520 | 55,883
|  |  | _______ | _______
|  |  | 152,661 | 77,645
|  |  | _______ | _______

8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 4,167 | 14,167
| Other creditors |  | 27,920 | 33,155
|  |  | _______ | _______
|  |  | 32,087 | 47,322
|  |  | _______ | _______

9. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Andrew Y Henderson | ( 48,765) | ( 107,898) | 45,793 | ( 110,870) |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Andrew Y Henderson | ( 17,163) | ( 78,438) | 46,836 | ( 48,765) |  |
|  | _______ | _______ | _______ | _______ |  |

Loans to the company from the director are interest free and repayble on demand.
10. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  | Balance owed by/(owed to) |
|  | 2025 | 2024 | 2025 | 2024
|  | £ | £ | £ | £
| AYH Developments Limited | - | - | - | -
| St David's (Bathgate) Limited | - | 1,000 | ( 1,800) | 4,200
| Chalmers Entertainment Limited | - | - | 1,652 | ( 4,575)
|  | _______ | _______ | _______ | _______

All transactions are entered into using all companies standard terms.
11. Controlling party
The director, Andrew Y Henderson , is considered to be the conrolling party.