AURACLE SOUND LTD

AURACLE SOUND LTD
Contents Page
For the year ended 31 August 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

AURACLE SOUND LTD Accountants' Report For the year ended 31 August 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AURACLE SOUND LTD for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AURACLE SOUND LTD for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of AURACLE SOUND LTD , as a body, in accordance with the terms of our engagement letter dated 28 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of AURACLE SOUND LTD and state those matters that we have agreed to state to the Board of Directors of AURACLE SOUND LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AURACLE SOUND LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that AURACLE SOUND LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AURACLE SOUND LTD . You consider that AURACLE SOUND LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of AURACLE SOUND LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 August 2025. .................................................... Boffix & Co Accountancy Limited Stonehaus, 87 Railway Road Teddington Middlesex TW11 8RZ 28 April 2026 1

AURACLE SOUND LTD
Accountants' Report
For the year ended 31 August 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AURACLE SOUND LTD for the year ended 31 August 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AURACLE SOUND LTD for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of AURACLE SOUND LTD , as a body, in accordance with the terms of our engagement letter dated 28 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of AURACLE SOUND LTD and state those matters that we have agreed to state to the Board of Directors of AURACLE SOUND LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AURACLE SOUND LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that AURACLE SOUND LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AURACLE SOUND LTD . You consider that AURACLE SOUND LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of AURACLE SOUND LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 August 2025.

....................................................
Boffix & Co Accountancy Limited
Stonehaus, 87 Railway Road
Teddington
Middlesex
TW11 8RZ
28 April 2026

1

AURACLE SOUND LTD
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	3,718	4,839
Investments	4	14,581	14,581
		18,299	19,420
Current assets
Debtors		29,415	38,445
Cash at bank and in hand		103,992	93,315
		133,407	131,760
Creditors: amount falling due within one year		(35,914)	(51,654)
Net current assets		97,493	80,106

Total assets less current liabilities		115,792	99,526
Provisions for liabilities		(706)	0
Net assets		115,086	99,526

Capital and reserves
Called up share capital	5	90	90
Profit and loss account		114,996	99,436
Shareholders' funds		115,086	99,526

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

Directors' 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 28 April 2026 and were signed on its behalf by:

-------------------------------
Edward Robert BIGLAND
Director

2

AURACLE SOUND LTD
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

AURACLE SOUND LTD is a private company, limited by shares, registered in , registration number 06341294, registration address UNIT 14 THE APPOLLO, 18 ALL SAINTS ROAD LONDON, W11 1HH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102A The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

33% Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 September 2024	24,051	24,051
Additions	755	755
Disposals	-	-
At 31 August 2025	24,806	24,806
Depreciation
At 01 September 2024	19,212	19,212
Charge for year	1,876	1,876
On disposals	-	-
At 31 August 2025	21,088	21,088
Net book values
Closing balance as at 31 August 2025	3,718	3,718
Opening balance as at 01 September 2024	4,839	4,839

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 September 2024	14,581	14,581
Additions	-	-
Disposals	-	-
At 31 August 2025	14,581	14,581

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
90 Class A shares of £1.00 each	90		90
	90		90

3

Registered Number: 06341294

AURACLE SOUND LTD

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025