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REGISTERED NUMBER: 08948327 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Seabrook Audiology Limited

Seabrook Audiology Limited (Registered number: 08948327)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Seabrook Audiology Limited

Company Information

for the Year Ended 31 October 2025

| DIRECTOR: | A J Bird

| REGISTERED OFFICE: | Hesters Way Community Resource Centre

| Cassin Drive

| Cheltenham

| GL51 7SU

| REGISTERED NUMBER: | 08948327 (England and Wales)

| ACCOUNTANTS: | HATS Gloucester Ltd

| 48 Hucclecote Road

| Gloucester

| Gloucestershire

| GL3 3RS

| BANKERS: | The Co-operative bank

| PO Box 250

| Skelmersdale

| WN8 6WT

Seabrook Audiology Limited (Registered number: 08948327)

Statement of Financial Position

31 October 2025

| 31/10/25 | 31/10/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 33,000 |  | 44,000 |  |

CURRENT ASSETS

Debtors | 5 | 3,412 |  | 5,408 |  |

Cash at bank | 16,446 |  | 8,025 |  |

19,858 |  | 13,433 |  |

CREDITORS

Amounts falling due within one year | 6 | 7,981 |  | 12,602 |  |

NET CURRENT ASSETS | 11,877 |  | 831 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 44,877 |  | 44,831 |  |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 44,867 |  | 44,821 |  |

SHAREHOLDERS' FUNDS | 44,877 |  | 44,831 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 June 2026 and were signed by:

A J Bird - Director

Seabrook Audiology Limited (Registered number: 08948327)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Seabrook Audiology Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

Seabrook Audiology Limited (Registered number: 08948327)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 November 2024

| and 31 October 2025 | 55,000 |  |

| Amortisation

| At 1 November 2024 | 11,000 |  |

| Amortisation for year | 11,000 |  |

| At 31 October 2025 | 22,000 |  |

| Net book value

| At 31 October 2025 | 33,000 |  |

| At 31 October 2024 | 44,000 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/10/25 |  | 31/10/24

£ | £ |

| Trade debtors | 3,412 |  | 4,639 |  |

| Other debtors | - |  | 769 |  |

3,412 |  | 5,408 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/10/25 |  | 31/10/24

£ | £ |

| Trade creditors | 961 |  | 2,653 |  |

| Amounts owed to group undertakings | 4,500 |  | - |  |

| Taxation and social security | 1,034 |  | (32 | ) |

| Other creditors | 1,486 |  | 9,981 |  |

7,981 |  | 12,602 |  |

7. | RELATED PARTY DISCLOSURES

| A & A Bird Holdings Ltd

| Parent company

| A loan exists between the company and its parent company A & A Bird Holdings Ltd. At 31 October 2025, the company owed A & A Bird Holdings Ltd £4,500 (2024 - £8,113). The loan is interest free with no fixed repayment terms.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate parent undertaking is A & A Bird Holdings Ltd, a company registered in England and Wales. The company is controlled by A J Bird and Mrs A M Bird. A J Bird is the director of Seabrook Audiology Limited. A & A Bird Holdings Ltd has taken the option under Section 399(2A) of the Companies Act 2006 not to prepare consolidated financial statements.