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ETA SOUND LTD
DIRECTORS' REPORT
FOR THE PERIOD ENDED 22 FEBRUARY 2025
The directors present their report and the financial statements for the period ended 22 February 2025.
The company did not trade during the period ended 22 February 2025 or the prior period.
The directors who served during the period were:
N Lavoie (resigned 6 December 2024)
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M Tremblay (resigned 29 September 2025)
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Julio Philip Nicolas D’Abreu (appointed 1 July 2025)
Stephane Lefebvre (appointed 29 September 2025)
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
This report was approved by the board on 28 November 2025 and signed on its behalf.
Julio Philip Nicolas D’Abreu
Director
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ETA SOUND LTD
REGISTERED NUMBER: 06725244
BALANCE SHEET
AS AT 22 FEBRUARY 2025
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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For the period ended 22 February 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.
Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 November 2025.
Julio Philip Nicolas D’Abreu
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The notes on pages 3 to 4 form part of these financial statements.
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ETA SOUND LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 22 FEBRUARY 2025
ETA Sound Ltd is a private company limited by shares, incorporated and domiciled in England. The address of the registered office is Unit 1 Connexion, 11 Blythe Gate, Solihull, Birmingham B90 8DX.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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The average monthly number of employees, including the directors, during the period was as follows:
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Related party transactions
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The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries of the group.
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ETA SOUND LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 22 FEBRUARY 2025
The immediate UK parent company is SSE Audio Group Holdings Limited, registered in England and Wales. The ultimate parent company is Groupe Solotech Inc, incorporated in Canada. Consolidated financial statements are prepared by Groupe Solotech Inc and are available from its registered office at 5200, Rue Hochelaga, Montreal (Quebec), H13 1G3, Canada.
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