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Registered number: 2136184
| FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| SONOVISION LIMITED
SONOVISION LIMITED REGISTERED NUMBER:2136184 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 5,661 |  | 14,317
Investments | 5 |  | 12 |  | 12
|  |  | 5,673 |  | 14,329
Current assets |  |  |  |  |
Debtors: amounts falling due within 1 year | 6 | 872,519 |  | 530,880 |
Cash at bank and in hand |  | 339,466 |  | 159,523 |
|  | 1,211,985 |  | 690,403 |
Creditors: amounts falling due within one year | 7 | (1,052,785) |  | (463,285) |
Net current assets |  |  | 159,200 |  | 227,118
Total assets less current liabilities |  |  | 164,873 |  | 241,447
Provisions for liabilities |  |  |  |  |
Other provisions |  | (27,136) |  | (27,136) |
|  |  | (27,136) |  | (27,136)
Net assets |  |  | 137,737 |  | 214,311
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 7,336 |  | 7,336
Share premium account |  |  | 2,664 |  | 2,664
Capital redemption reserve |  |  | 4,000 |  | 4,000
Profit and loss account |  |  | 123,737 |  | 200,311
|  |  | 137,737 |  | 214,311
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SONOVISION LIMITED REGISTERED NUMBER:2136184 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ M Godwin
Director
Date: 22 April 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
SONOVISION LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Sonovision 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. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
SONOVISION LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
SONOVISION LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as described below.
|  |  |  | Fixtures and fittings | - | 4, 6 or 7 years on cost
|  |  |  | Computer equipment | - | 3 years on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 32 (2024 - 37).
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SONOVISION LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 January 2025 | 323,226
| Additions | 1,826
| At 31 December 2025 | 325,052
| Depreciation |
| At 1 January 2025 | 308,909
| Charge for the year | 10,482
| At 31 December 2025 | 319,391
| Net book value |
| At 31 December 2025 | 5,661
| At 31 December 2024 | 14,317
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 12
| At 31 December 2025 | 12
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SONOVISION LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 547,853 | 293,419
| Amounts owed by group undertakings | - | 12,035
| Other debtors | 603 | 107
| Prepayments and accrued income | 17,989 | 41,296
| Amounts recoverable on long-term contracts | 174,282 | 77,506
| Deferred taxation | 131,792 | 106,517
|  | 872,519 | 530,880
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 86,636 | 29,083
| Amounts owed to group undertakings | 644,400 | 282,811
| Other taxation and social security | 110,914 | 70,230
| Other creditors | 210,835 | 81,161
|  | 1,052,785 | 463,285
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 106,517
| Charged to profit or loss | 25,275
| At end of year | 131,792
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fixed asset timing differences | (1,415) | (3,579)
| Short term timing differences | 652 | 704
| Losses and other deductions | 132,555 | 109,392
|  | 131,792 | 106,517
Page 7
SONOVISION LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Provisions
|  | Dilapidation provision
|  | £
| At 1 January 2025 | 27,136
| At 31 December 2025 | 27,136
10. | Controlling party
The parent undertaking is Sonovision SAS and the ultimate holding company is Ortec Expansion both incorporated in France. Ortec Expansion prepares the only group financial statements in which the results of the company are included. These group financial statements are available from Ortec Expansion's registered office: 550 Rue Pierre Berthier, Parc Pichaury Zi Les 1000, 13090 Aix En Provence, France.
11. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 22 April 2026 by James Fox ACA FCCA (Senior Statutory Auditor) on behalf of Menzies LLP.
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