Alto Hearing Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 14111179

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,400		3,600
Tangible Assets	5		31,438		40,168

			33,838		43,768
CURRENT ASSETS
Stocks	6	5,000		7,081
Debtors	7	33,669		21,809
Cash at bank and in hand		48,338		60,284

		87,007		89,174
Creditors: Amounts Falling Due Within One Year	8	(45,880 )		(43,167 )

NET CURRENT ASSETS (LIABILITIES)			41,127		46,007

TOTAL ASSETS LESS CURRENT LIABILITIES			74,965		89,775

Creditors: Amounts Falling Due After More Than One Year	9		(19,800 )		(32,000 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,991 )		(10,668 )

NET ASSETS			47,174		47,107

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			47,074		47,007

SHAREHOLDERS' FUNDS			47,174		47,107

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Alto Hearing Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Adam Bostock

Director

30th December 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Alto Hearing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14111179 . The registered office is 1 Shambles Court, Bell Street, Lutterworth, Leicestershire, LE17 4DW.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are that of the construction of the company website, to take bookings from clients. It is amortised to profit and loss account over its estimated economic life of 5 years.

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:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Alto Hearing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	4	3
Sales, marketing and distribution	5	5

	9	8

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	6,000

As at 31 March 2025	6,000

Amortisation
As at 1 April 2024	2,400
Provided during the period	1,200

As at 31 March 2025	3,600

Net Book Value
As at 31 March 2025	2,400

As at 1 April 2024	3,600

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	32,822	10,759	15,515	59,096
Additions	-	308	1,441	1,749

As at 31 March 2025	32,822	11,067	16,956	60,845

Depreciation
As at 1 April 2024	9,844	4,329	4,755	18,928
Provided during the period	5,745	1,684	3,050	10,479

As at 31 March 2025	15,589	6,013	7,805	29,407

Net Book Value
As at 31 March 2025	17,233	5,054	9,151	31,438

As at 1 April 2024	22,978	6,430	10,760	40,168

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Alto Hearing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Stocks

	2025	2024
	£	£
Finished goods	5,000	7,081

7. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	33,669	3,723
Other debtors	-	2,860
VAT	-	11,212
Director's loan account	-	4,014

	33,669	21,809

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	14,083	27,725
Corporation tax	11,388	13,135
Other taxes and social security	10,282	592
VAT	1,260	-
Other creditors	290	-
Accruals and deferred income	2,425	1,715
Director's loan account	5,682	-
Amounts owed to associates	470	-

	45,880	43,167

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

	2025	2024
	£	£
Debentures	19,800	32,000

10. Secured Creditors

Of the creditors the following amounts are secured, as per the floating charge 1411 1179 0001, in favour of GN Hearing UK Ltd, on an interest free basis.

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Alto Hearing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Adam Bostock	4,014	25,180	(34,876 )	-	(5,682 )

The above loan is unsecured, interest free and repayable on demand.

Dividends paid to directors

	2025	2024
	£	£
Mr Adam Bostock	24,000	36,900

13. Controlling Party

The company's controlling party is Adam Dale Bostock by virtue of his ownership of 75% of the issued share capital in the company.

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