The director withdrew £104,694 and repaid £87,308 to the company. The loan incurred interest of £1,534 at a rate of 2.25%. The balance due to the company at the end of the year was £78,423 (2024 restated: £59,503) and is repayable on demand.

The average number of persons, including directors, employed by the company during the year was as follows:

During the year, the director identified an error relating to the prior financial period. The error concerned the incorrect recognition of dividends. The adjustment has been reflected by restating the balances as at 31 August 2024. The correction has no impact on the current year’s profit or loss other than the adjustment to brought‑forward reserves.

Home Entertainment Solutions Limited is a private company limited by shares incorporated in Scotland. The registered office is 10 Abbey Park Place, Dunfermline, Fife, KY12 7NZ.

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.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true