Soundproofing Store Ltd - Filleted accounts

Registered number

09231657

Soundproofing Store Ltd

Filleted Accounts

30 September 2025

Soundproofing Store Ltd
Registered number:		09231657
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		162,569			159,177

Current assets
Debtors	5	18,768			24,232
Cash at bank and in hand		102,354			146,288
		121,122			170,520

Creditors: amounts falling due within one year	6	(130,674)			(105,261)

Net current (liabilities)/assets			(9,552)			65,259

Total assets less current liabilities			153,017			224,436

Creditors: amounts falling due after more than one year	7		(3,902)			(70,301)

Provisions for liabilities			(18,000)			(23,058)


Net assets			131,115			131,077

Capital and reserves
Called up share capital			52			52
Profit and loss account			131,063			131,025

Shareholders' funds			131,115			131,077

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Mr Ian Baker
Director
Approved by the board on 10 December 2025

Soundproofing Store Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures & fittings			20% reducing balance
	Plant and machinery			20% reducing balance
	Motor vehicles			25% reducing balance
	Office equipment			33% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					11		8


3	Intangible fixed assets							£
	Website:

	Cost
	At 1 October 2024							2,527
	At 30 September 2025							2,527

	Amortisation
	At 1 October 2024							2,527
	At 30 September 2025							2,527

	Net book value
	At 30 September 2025							-




4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Office equipment		Total
£			£		£		£		£
	Cost
	At 1 October 2024	8,313		4,814		265,113		33,174		311,414
	Additions	217		-		58,890		-		59,107
	At 30 September 2025	8,530		4,814		324,003		33,174		370,521

	Depreciation
	At 1 October 2024	4,394		4,080		112,828		30,935		152,237
	Charge for the year	827		147		52,794		1,947		55,715
	At 30 September 2025	5,221		4,227		165,622		32,882		207,952

	Net book value
	At 30 September 2025	3,309		587		158,381		292		162,569
	At 30 September 2024	3,919		734		152,285		2,239		159,177


5	Debtors					2025		2024
£							£

	Trade debtors					13,175		2,554
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					5,593		5,593
	Other debtors					-		16,085
						18,768		24,232


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					31,614		26,851
	Taxation and social security costs					98,585		77,935
	Other creditors					475		475
						130,674		105,261


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Other creditors					3,902		70,301


8	Controlling party

	The controlling party during the year was Mr Ian Baker


9	Other information

	Soundproofing Store Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	The Elms, Oakwood Park
	Fountains Road
	Bishop Thornton
	Harrogate
	HG3 3BF