Custom Sight and Sound Ltd

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

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

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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

The notes on pages 3 to 6 form part of these 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.

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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)

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

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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

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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 .

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