REGISTERED NUMBER: 11942589 (England and Wales)

Financial Statements for the Year Ended 31 May 2026

for

Sono Tornato Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Antonio Venditto

REGISTERED OFFICE:

23 High Street

Cardiff

CF10 1PT

REGISTERED NUMBER:

11942589 (England and Wales)

ACCOUNTANTS:

DHB Accountants Limited

Chartered Accountants

Statutory Auditors

110 Whitchurch Road

Cardiff

CF14 3LY

FIXED ASSETS

Tangible assets

4

62,558

67,364

CURRENT ASSETS

Stocks

22,520

23,170

Debtors

5

7,664

2,942

Cash at bank

-

5,412

30,184

31,524

CREDITORS

Amounts falling due within one year

6

8,783

15,766

NET CURRENT ASSETS

21,401

15,758

TOTAL ASSETS LESS CURRENT LIABILITIES

83,959

83,122

CREDITORS

Amounts falling due after more than one year

7

(385,998

)

(306,227

)

PROVISIONS FOR LIABILITIES

(2,394

)

(2,394

)

NET LIABILITIES

(304,433

)

(225,499

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(304,533

)

(225,599

)

(304,433

)

(225,499

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 16 July 2026 and were signed by:

Antonio Venditto - Director

1.	STATUTORY INFORMATION

Sono Tornato 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.

The financial statements which disclose a trading loss for the period and an excess of liabilities over assets have been prepared on a going concern basis. The director has reviewed future trading prospects and has concluded that given his continued financial support the company will be able to meet its obligations as they fall due for the foreseeable future and that the going concern concept is entirely appropriate.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2025

47,578

53,600

101,178

Additions

-

1,432

1,432

At 31 May 2026

47,578

55,032

102,610

DEPRECIATION

At 1 June 2025

21,118

12,696

33,814

Charge for year

2,378

3,860

6,238

At 31 May 2026

23,496

16,556

40,052

NET BOOK VALUE

At 31 May 2026

24,082

38,476

62,558

At 31 May 2025

26,460

40,904

67,364

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,986

-

Other debtors

4,678

2,942

7,664

2,942

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,215

5,193

Taxation and social security

3,593

9,598

Other creditors

975

975

8,783

15,766

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

385,998

306,227

Bank loans are repayable under the Government Bounce Back loan scheme over a five year period with the interest for the first twelve months paid by the Government and no repayments required for that same period.

The loan is guaranteed by the Government.

8.	RELATED PARTY DISCLOSURES

Included in Other Creditors in note 8 to the financial statements is an amount of £384,562 due to a director. This amount is interest free and the director has agreed no repayment will be made for at least twelve months from the date of signing on these accounts.

Included in other debtors is an amount of £2,942 due from a company under common control.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Antonio Venditto.