Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 01929521 Mr DAMON HORNEY Mr RAYMOND HORNEY Mr Paul Hollebone true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01929521 2024-09-30 01929521 2025-09-30 01929521 2024-10-01 2025-09-30 01929521 frs-core:CurrentFinancialInstruments 2025-09-30 01929521 frs-core:Non-currentFinancialInstruments 2025-09-30 01929521 frs-core:ComputerEquipment 2025-09-30 01929521 frs-core:ComputerEquipment 2024-10-01 2025-09-30 01929521 frs-core:ComputerEquipment 2024-09-30 01929521 frs-core:FurnitureFittings 2025-09-30 01929521 frs-core:FurnitureFittings 2024-10-01 2025-09-30 01929521 frs-core:FurnitureFittings 2024-09-30 01929521 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 01929521 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 01929521 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 01929521 frs-core:PlantMachinery 2024-10-01 2025-09-30 01929521 frs-core:ShareCapital 2025-09-30 01929521 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 01929521 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01929521 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 01929521 frs-bus:SmallEntities 2024-10-01 2025-09-30 01929521 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 01929521 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 01929521 1 2024-10-01 2025-09-30 01929521 frs-core:UnlistedNon-exchangeTraded 2025-09-30 01929521 frs-core:UnlistedNon-exchangeTraded 2024-09-30 01929521 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 01929521 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-09-30 01929521 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 01929521 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 01929521 frs-bus:Director1 2024-10-01 2025-09-30 01929521 frs-bus:Director2 2024-10-01 2025-09-30 01929521 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 01929521 frs-countries:EnglandWales 2024-10-01 2025-09-30 01929521 2023-09-30 01929521 2024-09-30 01929521 2023-10-01 2024-09-30 01929521 frs-core:CurrentFinancialInstruments 2024-09-30 01929521 frs-core:Non-currentFinancialInstruments 2024-09-30 01929521 frs-core:ShareCapital 2024-09-30 01929521 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 01929521
SOUND INVESTMENTS LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2025
SOUND INVESTMENTS LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
SOUND INVESTMENTS LIMITED
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 01929521

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,363,866 |  | 510
Investments | 5 |  | 5 |  | 5
|  |  | 1,363,871 |  | 515
CURRENT ASSETS
Debtors | 6 | 80,969 |  | 9,546 |
Cash at bank and in hand |  | 67,448 |  | 4,118 |
|  | 148,417 |  | 13,664 |
Creditors: Amounts Falling Due Within One Year | 7 | (132,018 ) |  | (475,939 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,399 |  | (462,275 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,380,270 |  | (461,760 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,370,000 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 10,270 |  | (461,760 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 462,575 |  | 1,000
Profit and Loss Account |  |  | (452,305 ) |  | (462,760 )
SHAREHOLDERS' FUNDS |  |  | 10,270 |  | (461,760)

Page 1
Page 2
SOUND INVESTMENTS LIMITED
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Profit and Loss Account.
On behalf of the board

Mr DAMON HORNEY Director
26/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SOUND INVESTMENTS LIMITED
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
SOUND INVESTMENTS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 01929521 . The registered office is RAYFORD HOUSE, SCHOOL ROAD, HOVE, BN3 5HX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 0%
Plant & Machinery | 10% Straight line on cost
Fixtures & Fittings | 10% straight line on cost
Computer Equipment | 25% straight line on cost

2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 October 2024 | - | 47,700 | 26,186 | 73,886
Additions | 1,359,176 | 4,605 | 47 | 1,363,828
As at 30 September 2025 | 1,359,176 | 52,305 | 26,233 | 1,437,714
Depreciation
As at 1 October 2024 | - | 47,636 | 25,740 | 73,376
Provided during the period | - | 460 | 12 | 472
As at 30 September 2025 | - | 48,096 | 25,752 | 73,848
Net Book Value
As at 30 September 2025 | 1,359,176 | 4,209 | 481 | 1,363,866
As at 1 October 2024 | - | 64 | 446 | 510

Page 3
Page 4
SOUND INVESTMENTS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 73,935
As at 30 September 2025 | 73,935
Provision
As at 1 October 2024 | 73,930
As at 30 September 2025 | 73,930
Net Book Value
As at 30 September 2025 | 5
As at 1 October 2024 | 5

The company owns shares in the following companies all of which were incorporated and are registered and operate in England.
Company Name - % of ordinary share capital - Activity
Compacta-Bin Limited - 100 - Dormant
Complete Finance Limited - 50 - Arranging finance for developers
Paramedicall Ltd - 62 - Dormant
Rayford House Management Ltd - 100 - Dormant
The capital and reserves and the profit and loss after taxation for the subsdiaries as at the financial year ending 30 September 2017 were as follows:
Aggregate capital and reserves Profit/(loss) for the year
Compacta-Bin Limited Reserves £(5,156), Profit & Loss £-
Complete Finance Limited Reserves £203, Profit & Loss £-
Paramedicall Ltd Reserves £59, Profit & Loss -
Rayford House Management Ltd Reserves £2, Profit & Loss £-
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 27,389 |  | -
Other debtors | 53,580 |  | 6,463
VAT | - |  | 3,083
| 80,969 |  | 9,546

Page 4
Page 5
SOUND INVESTMENTS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 32,610 |  | 2,074
VAT | 6,100 |  | -
Other creditors | 76,421 |  | 768
Directors' loan accounts | 16,887 |  | 473,097
| 132,018 |  | 475,939

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 1,370,000 |  | -

9. Deferred Taxation
No provision for deferred taxation has been made on the tax losses as the company has concluded
that the deferred assets will not be recoverable using the estimated future taxable income based on the
approved business plans and budgets for the company. The losses can be carried forward indefinitely and have no expiry
date. The value of losses carried forward is £538,615 (2024 £548,015)
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 462,575 |  | 1,000

11. Ultimate Controlling Party
The company's ultimate controlling party is D A Horney by virtue of his ownership of 90% of the issued share capital in the company.
Page 5