REGISTERED NUMBER: 02872741 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

SABRAS SOUND LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D Kotak

REGISTERED OFFICE:

63 Melton Road

Leicester

LE4 6PN

REGISTERED NUMBER:

02872741 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mr AR Turner FCA FMAAT

AUDITORS:

Mark J Rees LLP Chartered Accountants

and Statutory Auditors

Granville Hall

Granville Road

Leicester

LE1 7RU

FIXED ASSETS

Tangible assets

4

5,673

3,822

Investments

5

250,000

250,000

255,673

253,822

CURRENT ASSETS

Stocks

1,450

1,450

Debtors

6

213,878

350,625

Cash at bank

109,307

89,951

324,635

442,026

CREDITORS

Amounts falling due within one year

7

266,156

180,476

NET CURRENT ASSETS

58,479

261,550

TOTAL ASSETS LESS CURRENT LIABILITIES

314,152

515,372

CAPITAL AND RESERVES

Called up share capital

8

80,000

80,000

Revaluation reserve

9

248,000

248,000

Capital redemption reserve

20,000

20,000

Retained earnings

(33,848

)

167,372

SHAREHOLDERS' FUNDS

314,152

515,372

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 24 December 2025 and were signed by:

Mr D Kotak - Director

1.	STATUTORY INFORMATION

Sabras Sound 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets

-

at varying rates on cost

Stocks

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

Investments

Investments are included at cost less amounts written off or at the valuations estimated by the directors. Profit or losses arising from disposal of fixed asset investments are treated as part of the result from ordinary activities.

Debtors

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.

Creditors

Short term trade 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Tangible

fixed

assets

£

COST

At 1 April 2024

391,366

Additions

4,292

At 31 March 2025

395,658

DEPRECIATION

At 1 April 2024

387,544

Charge for year

2,441

At 31 March 2025

389,985

NET BOOK VALUE

At 31 March 2025

5,673

At 31 March 2024

3,822

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

undertaking

£

COST

At 1 April 2024

and 31 March 2025

250,000

NET BOOK VALUE

At 31 March 2025

250,000

At 31 March 2024

250,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Debtors

43,126

57,220

Other debtors

170,752

293,405

213,878

350,625

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

231,397

134,796

Taxation and social security

1,791

12,793

Other creditors

32,968

32,887

266,156

180,476

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

80,000

Ordinary

£1

80,000

80,000

9.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

248,000

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr AR Turner FCA FMAAT (Senior Statutory Auditor)

for and on behalf of Mark J Rees LLP Chartered Accountants