HEAVY SOUND C.I.C.

Company limited by guarantee

Company Registration Number:
SC503997 (Scotland)

Unaudited statutory accounts for the year ended 30 April 2026

Period of accounts

Start date: 1 May 2025

End date: 30 April 2026

HEAVY SOUND C.I.C.

Contents of the Financial Statements

for the Period Ended 30 April 2026

Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

HEAVY SOUND C.I.C.

Profit And Loss Account

for the Period Ended 30 April 2026

2026 2025


£

£
Turnover: 358,551 574,817
Cost of sales: ( 52,542 ) ( 14,919 )
Gross profit(or loss): 306,009 559,898
Administrative expenses: ( 528,629 ) ( 557,215 )
Other operating income: 74,395 54,181
Operating profit(or loss): (148,225) 56,864
Profit(or loss) before tax: (148,225) 56,864
Tax: 0 ( 12,135 )
Profit(or loss) for the financial year: (148,225) 44,729

HEAVY SOUND C.I.C.

Balance sheet

As at 30 April 2026

Notes 2026 2025


£

£
Fixed assets
Intangible assets: 3 13,793 18,390
Tangible assets: 4 34,757 35,058
Total fixed assets: 48,550 53,448
Current assets
Cash at bank and in hand: 92,258 244,877
Total current assets: 92,258 244,877
Prepayments and accrued income: 1,650 0
Creditors: amounts falling due within one year: 5 ( 13,009 ) ( 8,819 )
Net current assets (liabilities): 80,899 236,058
Total assets less current liabilities: 129,449 289,506
Provision for liabilities: ( 302 ) ( 12,135 )
Total net assets (liabilities): 129,147 277,371
Members' funds
Profit and loss account: 129,147 277,371
Total members' funds: 129,147 277,371

The notes form part of these financial statements

HEAVY SOUND C.I.C.

Balance sheet statements

For the year ending 30 April 2026 the company was entitled to exemption 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.

This report was approved by the board of directors on 29 May 2026
and signed on behalf of the board by:

Name: Jordan Bulter
Status: Director

The notes form part of these financial statements

HEAVY SOUND C.I.C.

Notes to the Financial Statements

for the Period Ended 30 April 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

HEAVY SOUND C.I.C.

Notes to the Financial Statements

for the Period Ended 30 April 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 15 13

HEAVY SOUND C.I.C.

Notes to the Financial Statements

for the Period Ended 30 April 2026

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 May 2025 18,390 18,390
Additions
Disposals
Revaluations
Transfers
At 30 April 2026 18,390 18,390
Amortisation
At 1 May 2025 0 0
Charge for year 4,597 4,597
On disposals
Other adjustments
At 30 April 2026 4,597 4,597
Net book value
At 30 April 2026 13,793 13,793
At 30 April 2025 18,390 18,390

HEAVY SOUND C.I.C.

Notes to the Financial Statements

for the Period Ended 30 April 2026

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 May 2025 90,868 51,664 27,995 170,527
Additions 17,308 823 18,131
Disposals ( 14,336 ) ( 14,336 )
Revaluations
Transfers
At 30 April 2026 93,840 52,487 27,995 174,322
Depreciation
At 1 May 2025 66,004 41,470 27,995 135,469
Charge for year 8,152 2,754 10,906
On disposals ( 6,810 ) ( 6,810 )
Other adjustments
At 30 April 2026 67,346 44,224 27,995 139,565
Net book value
At 30 April 2026 26,494 8,263 0 34,757
At 30 April 2025 24,864 10,194 0 35,058

HEAVY SOUND C.I.C.

Notes to the Financial Statements

for the Period Ended 30 April 2026

5. Creditors: amounts falling due within one year note

2026 2025
£ £
Trade creditors 5,855 6,442
Taxation and social security 4,466 0
Other creditors 2,688 2,377
Total 13,009 8,819

COMMUNITY INTEREST ANNUAL REPORT

HEAVY SOUND C.I.C.

Company Number: SC503997 (Scotland)

Year Ending: 30 April 2026

Company activities and impact

During the financial year, Heavy Sound CIC benefited the community by providing alternative education, mentoring, creative arts, sports, and wellbeing programmes for vulnerable and disadvantaged young people and adults across East Lothian, Edinburgh, and surrounding areas. The organisation supported individuals who were disengaged from mainstream education, experiencing mental health challenges, involved with the criminal justice system, or facing social exclusion. Heavy Sound delivered music, boxing, biking, and mentoring programmes that helped participants develop confidence, improve wellbeing, gain qualifications, and progress into education, training, and employment. The organisation also provided lived-experience mentoring for individuals involved in the criminal justice system, helping them reintegrate into their communities and access support for housing, benefits, mental health, and employment. The Community Reach and Inclusion Bus further extended these services by bringing educational, vocational, and support activities directly into local communities. Evidence of impact includes improved school attendance, successful reintegration of young people into mainstream education, support for families, progression into employment and further education, and the training of community mentors. Through these activities, Heavy Sound CIC contributed to improved life opportunities, social inclusion, community wellbeing, and reduced pressure on public services.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

During the year ended 30 April 2026, total remuneration paid to the directors amounted to £105,500 (2025: £113,952). The remuneration relates to services provided by the directors in the management, administration and operation of the company and is included within staff costs in the financial statements. The directors participated in the company's workplace pension scheme in accordance with auto-enrolment legislation. Employer pension contributions in respect of directors were included within the pension costs disclosed in the financial statements. No benefits in kind were provided to the directors during the year. No amounts were outstanding to directors in respect of remuneration at the balance sheet date.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
29 May 2026

And signed on behalf of the board by:
Name: Jordan Butler
Status: Director