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REGISTERED NUMBER: 10867314 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2025

for

SONDERKLASSE LIMITED
SONDERKLASSE LIMITED (Registered number: 10867314)






Contents of the Financial Statements
for the Year Ended 30 September 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SONDERKLASSE LIMITED

Company Information
for the Year Ended 30 September 2025







DIRECTORS: Ms M Hole
Mr A Hole





REGISTERED OFFICE: c/o APC Accountancy
73 Gilkes Street
Middlesbrough
TS1 5EH





REGISTERED NUMBER: 10867314 (England and Wales)





ACCOUNTANTS: APC Accountancy
Chartered Accountants
73 Gilkes Street
Middlesbrough
TS1 5EH
Page 1
SONDERKLASSE LIMITED (Registered number: 10867314)

Balance Sheet
30 September 2025

30.9.25 30.9.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 22,500 22,500
Tangible assets 5 16,269 18,927
38,769 41,427

CURRENT ASSETS
Stocks 12,350 12,175
Cash at bank 55,026 48,319
67,376 60,494
CREDITORS
Amounts falling due within one year 6 32,521 38,398
NET CURRENT ASSETS 34,855 22,096
TOTAL ASSETS LESS CURRENT
LIABILITIES
73,624
63,523

PROVISIONS FOR LIABILITIES 7 3,091 3,596
NET ASSETS 70,533 59,927

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 70,433 59,827
70,533 59,927

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 notes form part of these financial statements

Page 2 continued...
SONDERKLASSE LIMITED (Registered number: 10867314)

Balance Sheet - continued
30 September 2025


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 12 December 2025 and were signed on its behalf by:





Mr A Hole - Director


The notes form part of these financial statements

Page 3
SONDERKLASSE LIMITED (Registered number: 10867314)

Notes to the Financial Statements
for the Year Ended 30 September 2025

1. STATUTORY INFORMATION

SONDERKLASSE LIMITED 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual
provisions of the instrument. 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.

Taxation
Taxation for the year 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.


Page 4 continued...
SONDERKLASSE LIMITED (Registered number: 10867314)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 22,500
NET BOOK VALUE
At 30 September 2025 22,500
At 30 September 2024 22,500

Page 5 continued...
SONDERKLASSE LIMITED (Registered number: 10867314)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2024 70,900
Additions 1,273
At 30 September 2025 72,173
DEPRECIATION
At 1 October 2024 51,973
Charge for year 3,931
At 30 September 2025 55,904
NET BOOK VALUE
At 30 September 2025 16,269
At 30 September 2024 18,927

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Taxation and social security 7,476 5,640
Other creditors 25,045 32,758
32,521 38,398

7. PROVISIONS FOR LIABILITIES
30.9.25 30.9.24
£    £   
Deferred tax 3,091 3,596

Deferred
tax
£   
Balance at 1 October 2024 3,596
Movement (505 )
Balance at 30 September 2025 3,091

8. RELATED PARTY DISCLOSURES

As at 30 September 2025 the company owed its directors £23,384 (2024: £31,098)

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A Hole.

Page 6