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Registered number: 06968322
| FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| EIGHTH DAY SOUND UK LIMITED
EIGHTH DAY SOUND UK LIMITED |  |
COMPANY INFORMATION
Directors | T. A. Arko
| C. A. Bellante
| M. R. Clair
| S. E. Clair
| T. A. Clair
Company secretary | S. E. Clair
Registered number | 06968322
Registered office | 14 Vickers Drive South
| Brooklands Industrial Park
| Weybridge
| United Kingdom
| KT13 0YX
Independent auditor | Ernst & Young LLP
| 1 More London Place
| London
| SE1 2AF
Accountants | Menzies LLP
| 2nd Floor, Origin One
| 108 High Street
| Crawley
| RH10 1BD
Bankers | HSBC UK Bank plc
| Level 6
| 71 Queen Victoria Street
| London
| EC4V 4AY
EIGHTH DAY SOUND UK LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 8
EIGHTH DAY SOUND UK LIMITED REGISTERED NUMBER: 06968322 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,524,022 |  | 1,665,973
|  |  | 1,524,022 |  | 1,665,973
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 556,949 |  | 519,175 |
Cash at bank and in hand |  | 340 |  | 10,437 |
|  | 557,289 |  | 529,612 |
Creditors: amounts falling due within one year | 6 | (62,831) |  | (123,086) |
Net current assets |  |  | 494,458 |  | 406,526
Total assets less current liabilities |  |  | 2,018,480 |  | 2,072,499
Creditors: amounts falling due after more than one year | 7 |  | - |  | (25,000)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (64,619) |  | (91,191) |
|  |  | (64,619) |  | (91,191)
Net assets |  |  | 1,953,861 |  | 1,956,308
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 1,953,761 |  | 1,956,208
|  |  | 1,953,861 |  | 1,956,308
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:
................................................ T. A. Clair
Director
Date: 29 May 2026
The notes on pages 2 to 8 form part of these financial statements. Page 1
EIGHTH DAY SOUND UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Eighth Day Sound UK Limited is a private company limited by shares incorporated in England and Wales. The principal place of business is 14 Vickers Drive South, Brooklands Industrial Park, Weybridge, United Kingdom, KT13 0YX. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 Company qualifies as a small company as defined by section 382 of the Companies Act 2006 and has therefore prepared its financial statements in accordance with the small companies regime. These financial statements have been prepared in accordance with Financial Reporting Standard 102, Section 1A “Small Entities”, and the provisions of the Companies Act 2006 applicable to companies subject to the small companies regime. The following principal accounting policies have been applied:
| 2.2 | Going concern
For at least the next 12 months from the date of these financial statements, due to the continued support of the ultimate parent Company and cash generated from the sale of the Company’s freehold property post year end, the directors have a reasonable expectation that the Group has adequate resources to continue operational existence. The Directors have received a letter of support from Clair Global Corporation that confirms their ability to provide continued financial support to the company for it to meet its current and future liabilities as they fall due for a period of 12 months from date of the financial statements. In assessing the ability of the Directors to rely on this support, they have considered the group's future cash flows and level of committed facilities available at the group level to support liquidity. Taking into account the support from the parent Company and, the Directors have a reasonable assurance to continue to adopt the going concern basis of accounting in preparing the annual financial statements.
| 2.3 | 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. Page 2
EIGHTH DAY SOUND UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | 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 3
EIGHTH DAY SOUND UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | 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. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% | Straight line
|  |  |  | Plant and machinery | - | 15% | Reducing Balance
|  |  |  | Fixtures and fittings | - | 25% | Reducing Balance
|  |  |  | Office equipment | - | 25% | Reducing Balance
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.
| 2.8 | 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.
| 2.9 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets and liabilities are offset and the net amount reported in the Statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 4
EIGHTH DAY SOUND UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 1,837,952 | 1,089,756 | 2,927,708
| Sales | - | (3,638) | (3,638)
| At 31 December 2025 | 1,837,952 | 1,086,118 | 2,924,070
| Depreciation |  |  |
| At 1 January 2025 | 456,940 | 804,795 | 1,261,735
| Charge for the year on owned assets | 35,411 | 105,980 | 141,391
| Depreciation on sales | - | (3,078) | (3,078)
| At 31 December 2025 | 492,351 | 907,697 | 1,400,048
| Net book value |  |  |
| At 31 December 2025 | 1,345,601 | 178,421 | 1,524,022
| At 31 December 2024 | 1,381,012 | 284,961 | 1,665,973
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | (4,139)
| Amounts owed by group undertakings | 545,000 | 506,408
| Other debtors | - | 1,312
| Prepayments and accrued income | 11,858 | 15,503
| Tax recoverable | 91 | 91
|  | 556,949 | 519,175
Page 5
EIGHTH DAY SOUND UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 50,000
| Trade creditors | - | 2,528
| Corporation tax | 42,815 | 51,612
| Other taxation and social security | 20,016 | 18,946
|  | 62,831 | 123,086
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | - | 25,000
|  | - | 25,000
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | - | 50,000
| Amounts falling due 2-5 years |  |
| Bank loans | - | 25,000
|  | - | 75,000
Page 6
EIGHTH DAY SOUND UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (91,191)
| Charged to profit or loss | 26,572
| At end of year | (64,619)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fixed asset timing differences | (64,619) | (91,191)
|  | (64,619) | (91,191)
10. | Related party transactions
| 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.
11. | Subsequent events
Subsequent to the year end, the Company completed the sale of its freehold property for a consideration of £3,100,000 exclusive of VAT. As the transaction occurred after the reporting date, no adjustment has been made to the carrying values included in these financial statements.
12. | Controlling party
The immediate parent company is Lititz Holdings Limited which is registered in the Republic of Ireland. The ultimate parent company is Clair Global Family Holdings LLC, which is registered in the United States of America. The results of the Company are included in the consolidated financial statements for Clair Global Corp., a company registered in the United States of America whose registered address is One Ellen Avenue, Lititz, PA 17543, United States. This is the largest and smallest group of undertakings for which consolidated financial statements are available. Page 7
EIGHTH DAY SOUND UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
13. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 1 June 2026 by Shamma Shah (Senior Statutory Auditor) on behalf of Ernst & Young LLP.
Page 8