REGISTERED NUMBER: SC155332 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025

FOR

SPEYSOUND RADIO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs K S Gregory

Mr P J Wright

Mr M D Gregory

Rev G T W Atkinson

REGISTERED OFFICE:

Tomanuird

Cromdale

Grantown-On-Spey

Moray

PH26 3LW

REGISTERED NUMBER:

SC155332 (Scotland)

ACCOUNTANTS:

Goldwells

Wards House

Wards Road

Elgin

Moray

IV30 1NL

BANKERS:

Bank of Scotland

Grampian Road

Aviemore

PH22 1RH

FIXED ASSETS

Tangible assets

4

2,482

3,375

CURRENT ASSETS

Debtors

5

896

984

Cash at bank

7,600

8,776

8,496

9,760

CREDITORS

Amounts falling due within one year

6

915

112

NET CURRENT ASSETS

7,581

9,648

TOTAL ASSETS LESS CURRENT LIABILITIES

10,063

13,023

RESERVES

Other reserves

7

11,408

11,408

Retained earnings

7

(1,345

)

1,615

10,063

13,023

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 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 14th January 2026 and were signed on its behalf by:

Mrs K S Gregory - Director

1.	STATUTORY INFORMATION

Speysound Radio Limited is a private company, limited by guarantee , registered in Scotland. 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.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

Cabins

fittings

equipment

Totals

£

£

£

£

COST

At 1st May 2024

and 30th April 2025

3,260

64,572

2,565

70,397

DEPRECIATION

At 1st May 2024

2,926

62,371

1,725

67,022

Charge for year

50

330

513

893

At 30th April 2025

2,976

62,701

2,238

67,915

NET BOOK VALUE

At 30th April 2025

284

1,871

327

2,482

At 30th April 2024

334

2,201

840

3,375

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

25

VAT

235

276

Prepayments

661

683

896

984

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Deferred income

469

22

Accrued expenses

446

90

915

112

7.

RESERVES

Retained

Other

earnings

reserves

Totals

£

£

£

At 1st May 2024

1,615

11,408

13,023

Deficit for the year

(2,960

)

(2,960

)

At 30th April 2025

(1,345

)

11,408

10,063