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Registered number: 04497850
Custom Sight and Sound Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Ascendant Partners Limited
Second Floor, Curzon House
24 High Street
Banstead
Surrey
SM7 2LJ
Custom Sight and Sound Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Custom Sight and Sound Ltd
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 04497850

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 24,605 |  | 30,946
|  |  | 24,605 |  | 30,946
CURRENT ASSETS
Stocks | 5 | 368,685 |  | 179,402 |
Debtors | 6 | 592,465 |  | 1,192,240 |
Cash at bank and in hand |  | 158,062 |  | 276,944 |
|  | 1,119,212 |  | 1,648,586 |
Creditors: Amounts Falling Due Within One Year | 7 | (708,074 ) |  | (663,028 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 411,138 |  | 985,558
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 435,743 |  | 1,016,504
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (972 ) |  | (2,217 )
NET ASSETS |  |  | 434,771 |  | 1,014,287
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Income Statement |  |  | 433,771 |  | 1,013,287
SHAREHOLDERS' FUNDS |  |  | 434,771 |  | 1,014,287

Page 1
Page 2
Custom Sight and Sound Ltd
Statement of Financial Position (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
The financial statements were approved by the board of directors on 29 June 2026 and were signed on its behalf by:

T Booth Director
29 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Custom Sight and Sound Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Custom Sight and Sound Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04497850 . The registered office is Unit 13 Upminster Trading Park, Warley Street, Upminster, Essex, RM14 3PJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover is recognised in the accounting period in which the services were rendered when the outcome of the contract can be reliably measured. The company uses the percentage completion method based on the actual services performed as a percentage of the total contract value.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | over the period of the lease
Motor Vehicles | 33.3% per annum on cost
Fixtures & Fittings | 33.3% per annum on cost
Computer Equipment | 33.3% per annum on cost

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Custom Sight and Sound Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 29 (2025: 28)
29 28
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 10,995 | 52,566 | 61,547 | 36,024 | 161,132
Additions | - | - | 810 | 3,560 | 4,370
As at 31 March 2026 | 10,995 | 52,566 | 62,357 | 39,584 | 165,502
Depreciation
As at 1 April 2025 | 10,995 | 36,797 | 47,750 | 34,644 | 130,186
Provided during the period | - | - | 8,446 | 2,265 | 10,711
As at 31 March 2026 | 10,995 | 36,797 | 56,196 | 36,909 | 140,897

...CONTINUED
Page 4
Page 5
Custom Sight and Sound Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | - | 15,769 | 6,161 | 2,675 | 24,605
As at 1 April 2025 | - | 15,769 | 13,797 | 1,380 | 30,946

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 57,328 |  | 46,729
Work in progress | 311,357 |  | 132,673
| 368,685 |  | 179,402

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 374,241 |  | 515,375
Prepayments and accrued income | 50,901 |  | 49,519
Other debtors | 44,550 |  | 44,739
VAT | 49,430 |  | 48,643
Amounts owed by group undertakings | 73,343 |  | 533,964
| 592,465 |  | 1,192,240

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 325,856 |  | 246,412
Corporation tax | 47,639 |  | 187,284
Other taxes and social security | 36,741 |  | 29,934
Accruals and deferred income | 297,838 |  | 199,398
| 708,074 |  | 663,028

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 5
Page 6
Custom Sight and Sound Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 83,008 |  | 73,094
Later than one year and not later than five years | 124,126 |  | 191,759
| 207,134 |  | 264,853

10. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 686,482 |  | 128,554

11. Related Party Transactions
The company is a wholly owned subsidiary of Almads Holdings Limited. During the year Custom Sight and Sound Ltd provided funding to Almads Holdings Limited by way of dividends and loans which are interest free and repayable on demand.
At the balance sheet date, the amounts outstanding were as follows:

| 2026 | 2025
| Due from | Due to | Due from | Due to
| £ | £ | £ | £
Almads Holdings Limited | 73,343 | - | 533,964 | -
| 73,343 | - | 533,964 | -

12. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent undertaking is Almads Holdings Limited . The ultimate controlling party is CSS Trustees Limited who controls 100% of the shares of Almads Holdings Limited .
Page 6