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Registered number: 10919031
Sound Stage Lighting Live Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Turner and Brown Limited
Chartered Accountants
105 Garstang Road
Preston
Lancashire
PR1 1LD
Sound Stage Lighting Live Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Sound Stage Lighting Live Ltd
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 10919031

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 43,643 |  | 34,062
|  |  | 43,643 |  | 34,062
CURRENT ASSETS
Stocks | 5 | 31,076 |  | 36,345 |
Debtors | 6 | 236,783 |  | 424,708 |
Cash at bank and in hand |  | 279,058 |  | 140,605 |
|  | 546,917 |  | 601,658 |
Creditors: Amounts Falling Due Within One Year | 7 | (164,057 ) |  | (190,428 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 382,860 |  | 411,230
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 426,503 |  | 445,292
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (3,900 ) |  | (22,572 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10,911 ) |  | (8,001 )
NET ASSETS |  |  | 411,692 |  | 414,719
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | 411,592 |  | 414,619
SHAREHOLDERS' FUNDS |  |  | 411,692 |  | 414,719

Page 1
Page 2
Sound Stage Lighting Live Ltd
Statement of Financial Position (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income Statement.
On behalf of the board

Mr J A Smith Director
16 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Sound Stage Lighting Live Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Sound Stage Lighting Live Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10919031 . The registered office is 70 Mowbray Drive , Blackpool, FY3 7UN.
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 net of any discounts and any applicable Value Added Tax. Revenue for services
is recognised as and when they are performed by the company. Any amounts received in advance as
deposits are recorded as deferred income and unwound as the job is completed. Any accrued income on
jobs partially completed at the reporting date is also taken in to account and held within debtors. The
revenue for any goods supplies is recognised as and when the risk and rewards of ownership have been
transferred to the customer, which is usually upon delivery of any such items.
2.3. 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:

Leasehold | 10% straight line basis
Plant & Machinery | 20% reducing balance basis
Motor Vehicles | 25% reducing balance basis
Fixtures & Fittings | 20% reducing balance basis
Computer Equipment | 33.3% straight line basis

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost
includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their
present location and condition.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company 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.
Page 3
Page 4
Sound Stage Lighting Live Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the
reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that
it relates to items recognised in other comprehensive income or directly in capital and reserves. In this
case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at
the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or
substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses
and other deferred tax assets are recognised to the extent that it is probable that they will be recovered
against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured
using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are
expected to apply to the reversal of the timing difference.
2.8. Pensions
The company operates a defined pension contribution scheme.
Contributions to defined contribution plans are recognised as an expense in the period in which the
related service is provided. Prepaid contributions are recognised as an asset to the extent that the
prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting
date in which the employees render the related service, the liability is measured on a discounted present
value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in
which it arises.
2.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past
event; it is probable that the entity will be required to transfer economic benefits in settlement and the
amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the
statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the
reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best
estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts
previously recognised are recognised in profit or loss unless the provision was originally recognised as
part of the cost of an asset. When a provision is measured at the present value of the amount expected to
be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit
or loss in the period it arises. There were no required provisions made in the year.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 10)
9 10
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 September 2024 | 6,348 | 91,811 | 11,216 | 8,335
Additions | - | - | 19,546 | -
As at 31 August 2025 | 6,348 | 91,811 | 30,762 | 8,335
Depreciation
As at 1 September 2024 | 4,292 | 69,687 | 3,908 | 6,108
Provided during the period | 635 | 4,425 | 4,224 | 446
As at 31 August 2025 | 4,927 | 74,112 | 8,132 | 6,554

...CONTINUED
Page 4
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Sound Stage Lighting Live Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | 1,421 | 17,699 | 22,630 | 1,781
As at 1 September 2024 | 2,056 | 22,124 | 7,308 | 2,227

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 September 2024 | 19,219 | 136,929
Additions | - | 19,546
As at 31 August 2025 | 19,219 | 156,475
Depreciation
As at 1 September 2024 | 18,872 | 102,867
Provided during the period | 235 | 9,965
As at 31 August 2025 | 19,107 | 112,832
Net Book Value
As at 31 August 2025 | 112 | 43,643
As at 1 September 2024 | 347 | 34,062

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 31,076 |  | 36,345

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 111,214 |  | 76,994
Amounts owed by group undertakings | 117,732 |  | 341,412
Other debtors | 7,837 |  | 6,302
| 236,783 |  | 424,708

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 60,825 |  | 25,446
Bank loans and overdrafts | 22,728 |  | 24,393
Other creditors | 21,263 |  | 35,529
Taxation and social security | 59,241 |  | 105,060
| 164,057 |  | 190,428

Page 5
Page 6
Sound Stage Lighting Live Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,900 |  | 22,572

9. Share Capital

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

10. Directors Advances, Credits and Guarantees
Included within creditors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Jack Smith | (19,293 ) | 68,634 | (57,630 ) | - | (8,289 )
Mr Elliott Smith | (10,394 ) | 66,419 | (59,739 ) | - | (3,714 )

Any credit loan account balance are subject to interest at a rate of 7.5% p.a. payable annualy in arrears
at 1 April. The loans are repayable on demand.
11. Related Party Transactions
At commencement of the period the company had a debit balance with it's parent company of £333,948. In the year the company advanced further amounts to the parent company of £68,038, and repaid £300,000. As a result the debit balance at the reporting date stood at £101,986. The parent company also surrendered tax losses of £228,354 in the year for which no payment was made, this has reduced the corporation tax payable in these accounts.
At the start of the period the company had debit balances with fellow group companies of £7,464. During the period a further loans of £16,900 were made, and £8,618 repaid, to fellow group companies. As a result there was a debit balance of £15,746 with these companies at the reporting date.
All loans were interest free and repayable on demand.
12. Controlling party
The company is controlled by it's parent company, EJS Investments Limited. This company is registered
in England and Wales under registration number 12668479.
Page 6