Registration number: 06750340

Sound Education Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Sound Education Limited

(Registration number: 06750340)
Balance Sheet as at 30 November 2025

	Note	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	4		48,653		44,087
Tangible assets	5		87,448		122,336
			136,101		166,423
Current assets
Debtors	6	226,206		248,118
Cash at bank and in hand		366,181		416,096
		592,387		664,214
Creditors: Amounts falling due within one year	7	(326,115)		(379,312)
Net current assets			266,272		284,902
Total assets less current liabilities			402,373		451,325
Provisions for liabilities			(33,000)		(40,000)
Net assets			369,373		411,325
Capital and reserves
Called up share capital	8	100		100
Retained earnings		369,273		411,225
Shareholders' funds			369,373		411,325

Sound Education Limited

(Registration number: 06750340)
Balance Sheet as at 30 November 2025

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 April 2026
 

......................................... R E Burrowes Director

Sound Education Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 1 Wyke Mills
Huddersfield Road
Bradford
BD12 8JY

These financial statements were authorised for issue by the director on 30 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 disclosure and presentation requirements of Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentation currency is pound sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of goods and services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when the amount of revenue can be measured reliably and it is probable that future economic benefits will flow to the entity.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current 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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Sound Education Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Short leasehold improvements	5 years straight line basis
Furniture, fittings and equipment	20% straight line basis
Motor vehicles	25% reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	over 5 years
Software	over 5 years

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Sound Education Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 135 (2024 - 150).

Sound Education Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Intangible assets

	Goodwill  £	Software  £	Total £
Cost or valuation
At 1 December 2024	30,000	161,993	191,993
Additions acquired separately	-	21,551	21,551
At 30 November 2025	30,000	183,544	213,544
Amortisation
At 1 December 2024	30,000	117,906	147,906
Amortisation charge	-	16,985	16,985
At 30 November 2025	30,000	134,891	164,891
Carrying amount
At 30 November 2025	-	48,653	48,653
At 30 November 2024	-	44,087	44,087

5	Tangible assets

	Short leasehold improvements £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	24,403	240,259	71,139	335,801
Additions	-	3,175	-	3,175
At 30 November 2025	24,403	243,434	71,139	338,976
Depreciation
At 1 December 2024	22,137	160,204	31,124	213,465
Charge for the year	757	27,302	10,004	38,063
At 30 November 2025	22,894	187,506	41,128	251,528
Carrying amount
At 30 November 2025	1,509	55,928	30,011	87,448
At 30 November 2024	2,266	80,055	40,015	122,336

Sound Education Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	213,064	236,019
Prepayments	12,048	9,415
Other debtors	1,094	2,684
	226,206	248,118

7

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	43,654	54,131
Taxation and social security	269,444	310,511
Accruals and deferred income	6,754	7,564
Other creditors	6,263	7,106
	326,115	379,312

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £60,000 (2024 - £80,000). This financial commitment is in respect of an operating lease.

Sound Education Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

10	Related party transactions

Transactions with the director

2025	At 1 December 2024 £	Advances to director £	Repayments by director £	At 30 November 2025 £
Interest free loan repayable on demand	2,684	1,000	(2,684)	1,000

2024	At 1 December 2023 £	Advances to director £	Repayments by director £	At 30 November 2024 £
Interest free loan repayable on demand	2,684	35,000	(35,000)	2,684