REGISTERED NUMBER: 08948327 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Seabrook Audiology Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

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

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

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).

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.