Sine Audio Post Production Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14143911

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		112,238		215,656

			112,238		215,656
CURRENT ASSETS
Debtors	5	148,869		201,994
Cash at bank and in hand		74,283		66,263

		223,152		268,257
Creditors: Amounts Falling Due Within One Year	6	(242,611 )		(143,955 )

NET CURRENT ASSETS (LIABILITIES)			(19,459 )		124,302

TOTAL ASSETS LESS CURRENT LIABILITIES			92,779		339,958

Creditors: Amounts Falling Due After More Than One Year	7		(468,536 )		(668,536 )

NET LIABILITIES			(375,757 )		(328,578 )

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			(375,767 )		(328,588 )

SHAREHOLDERS' FUNDS			(375,757)		(328,578)

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Sine Audio Post Production Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 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 Profit and Loss Account.

On behalf of the board

Mrs Beth White

Director

04/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Sine Audio Post Production Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14143911 . The registered office is 215-221 Borough High Street, C/O Eam London, London, SE1 1JA.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. 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:

Leasehold	20% straight line
Fixtures & Fittings	25% straight line
Computer Equipment	33.33% straight line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 4)

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 June 2024	180,794	26,731	180,519	388,044
Additions	-	-	4,570	4,570
Disposals	-	(13,538 )	-	(13,538 )

As at 31 May 2025	180,794	13,193	185,089	379,076

...CONTINUED

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Sine Audio Post Production Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Depreciation
As at 1 June 2024	61,881	10,219	100,288	172,388
Provided during the period	36,159	4,145	60,351	100,655
Disposals	-	(6,205 )	-	(6,205 )

As at 31 May 2025	98,040	8,159	160,639	266,838

Net Book Value
As at 31 May 2025	82,754	5,034	24,450	112,238

As at 1 June 2024	118,913	16,512	80,231	215,656

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	54,398	79,924
Prepayments and accrued income	45,321	71,188
Other debtors	-	1,732
Rent deposit	49,140	49,140
Called up share capital not paid	10	10

	148,869	201,994

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	75,713	40,195
Other taxes and social security	6,338	7,856
VAT	9,648	28,201
Other creditors	120,000	-
Accruals and deferred income	20,412	42,703
Directors' loan accounts	10,500	25,000

	242,611	143,955

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	468,536	668,536

8. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	10	10

Amount of Allotted, Called Up Share Capital	10	10

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