Company No: 11848058 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	3	2		2
		2		2
Current assets
Debtors	4	185,301		354,539
Cash at bank and in hand		75,789		37,005
		261,090		391,544
Creditors: amounts falling due within one year	5	( 876)		( 2,976)
Net current assets		260,214		388,568
Total assets less current liabilities		260,216		388,570
Net assets		260,216		388,570
Capital and reserves
Called-up share capital		4		4
Profit and loss account		260,212		388,566
Total shareholders' funds		260,216		388,570

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Louder Than Love Ltd (registered number: 11848058) were approved and authorised for issue by the Board of Directors on 03 July 2026. They were signed on its behalf by:

P D Edmonds Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Louder Than Love Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 470 Bath Road, Bristol, BS4 3AP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 November 2024	2
At 31 October 2025	2
Carrying value at 31 October 2025	2
Carrying value at 31 October 2024	2

4. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	93,226		354,538
Other debtors	92,075		1
	185,301		354,539

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	876		2,976

6. Related party transactions

Transactions with the entity's directors

The directors' loan accounts are repayable on demand and interest has been charged on overdrawn balances exceeding £10,000 at the official HMRC rates.

Director 1
At 1 November 2024 the balance owed from the director was £nil. During the year, the company made advances to the director amounting to £49,522 and received repayments of £5,242 leaving a balance due from the director of £44,280.

Director 2
At 1 November 2024 the balance owed from the director was £nil. During the year, the company made advances to the director amounting to £52,377 and received repayments of £5,225 leaving a balance due from the director of £47,152.

Other related party transactions

The company is a wholly owned subsidiary of Louder than Love Limited, and as such has taken advantage of the exemption permitted by section 33 of 'FRS102 'Related Party Disclosures', not to provide disclosure of transactions entered into with other wholly owned members of the group.