REGISTERED NUMBER: 11826971 (England and Wales)

FRACTURE SOUNDS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W E Bedford

REGISTERED OFFICE:

2nd Floor Rear

Cloth Hall Chambers

12/14 Cloth Hall Street

Huddersfield

West Yorkshire

HD1 2EG

REGISTERED NUMBER:

11826971 (England and Wales)

ACCOUNTANTS:

SMH Sheards

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

FIXED ASSETS

Intangible assets

4

266

353

Tangible assets

5

21,389

22,006

21,655

22,359

CURRENT ASSETS

Debtors

6

26,970

20,983

Cash at bank

116,508

99,331

143,478

120,314

CREDITORS

Amounts falling due within one year

7

(46,025

)

(43,592

)

NET CURRENT ASSETS

97,453

76,722

TOTAL ASSETS LESS CURRENT LIABILITIES

119,108

99,081

PROVISIONS FOR LIABILITIES

9

(5,131

)

(4,254

)

NET ASSETS

113,977

94,827

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

113,967

94,817

SHAREHOLDERS' FUNDS

113,977

94,827

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 director and authorised for issue on 30 November 2025 and were signed by:

W E Bedford - Director

1.	STATUTORY INFORMATION

Fracture Sounds 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represented by the invoiced sales of good & services, excluding VAT, which are recognised when the services & goods are provided.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Computer software is being amortised evenly over its estimated useful life of ten years.

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

-

33% on cost and 15% on reducing balance

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.

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 6 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

3,817

AMORTISATION

At 1 April 2024

3,464

Charge for year

87

At 31 March 2025

3,551

NET BOOK VALUE

At 31 March 2025

266

At 31 March 2024

353

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

47,287

Additions

7,097

At 31 March 2025

54,384

DEPRECIATION

At 1 April 2024

25,281

Charge for year

7,714

At 31 March 2025

32,995

NET BOOK VALUE

At 31 March 2025

21,389

At 31 March 2024

22,006

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

24,542

19,162

Other debtors

2,428

1,821

26,970

20,983

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

21,946

10,136

Taxation and social security

18,003

15,023

Other creditors

6,076

18,433

46,025

43,592

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

2,750

-

Between one and five years

-

8,250

2,750

8,250

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

5,131

4,254

Deferred

tax

£

Balance at 1 April 2024

4,254

Provided during year

877

Balance at 31 March 2025

5,131

10.	RELATED PARTY DISCLOSURES

Loans owing to the directors on an interest free basis of £5,970 (2024: £18,327) were outstanding at the year end. This will be repaid when funds permit.