Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 32 Designs, manufactures, and markets mixing consoles, audio interfaces, microphone preamplifiers, monitor controllers and signal processors true 2025-01-01 false 31 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03450730 2025-01-01 2025-12-31 03450730 2024-01-01 2024-12-31 03450730 2025-12-31 03450730 2024-12-31 03450730 c:Director2 2025-01-01 2025-12-31 03450730 c:Director5 2025-01-01 2025-12-31 03450730 d:PlantMachinery 2025-01-01 2025-12-31 03450730 d:PlantMachinery 2025-12-31 03450730 d:PlantMachinery 2024-12-31 03450730 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03450730 d:FurnitureFittings 2025-01-01 2025-12-31 03450730 d:FurnitureFittings 2025-12-31 03450730 d:FurnitureFittings 2024-12-31 03450730 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03450730 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03450730 d:CurrentFinancialInstruments 2025-12-31 03450730 d:CurrentFinancialInstruments 2024-12-31 03450730 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 03450730 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 03450730 d:ShareCapital 2025-12-31 03450730 d:ShareCapital 2024-12-31 03450730 d:SharePremium 2025-12-31 03450730 d:SharePremium 2024-12-31 03450730 d:RetainedEarningsAccumulatedLosses 2025-12-31 03450730 d:RetainedEarningsAccumulatedLosses 2024-12-31 03450730 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 03450730 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 03450730 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-01-01 2025-12-31 03450730 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-12-31 03450730 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-12-31 03450730 c:OrdinaryShareClass1 2025-01-01 2025-12-31 03450730 c:OrdinaryShareClass1 2025-12-31 03450730 c:OrdinaryShareClass1 2024-12-31 03450730 c:FRS102 2025-01-01 2025-12-31 03450730 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03450730 c:FullAccounts 2025-01-01 2025-12-31 03450730 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03450730 2 2025-01-01 2025-12-31 03450730 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 03450730 AUDIENT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
01483 755 399 hamlyns.com
AUDIENT LIMITED REGISTERED NUMBER: 03450730 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 262,451 |  | 183,322
|  |  | 262,451 |  | 183,322
Current assets |  |  |  |  |
Stocks |  | 1,559,169 |  | 1,995,884 |
Debtors: amounts falling due within one year | 5 | 1,005,234 |  | 599,515 |
Cash at bank and in hand |  | 2,895,917 |  | 2,158,711 |
|  | 5,460,320 |  | 4,754,110 |
Creditors: amounts falling due within one year | 6 | (1,161,321) |  | (751,277) |
Net current assets |  |  | 4,298,999 |  | 4,002,833
Total assets less current liabilities |  |  | 4,561,450 |  | 4,186,155
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (44,389) |  | (46,808) |
Other provisions | 8 | (53,000) |  | (41,000) |
|  |  | (97,389) |  | (87,808)
Net assets |  |  | 4,464,061 |  | 4,098,347
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 241,468 |  | 241,468
Share premium account |  |  | 182,862 |  | 182,862
Profit and loss account |  |  | 4,039,731 |  | 3,674,017
|  |  | 4,464,061 |  | 4,098,347
Page 1
AUDIENT LIMITED REGISTERED NUMBER: 03450730 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 June 2026.
___________________________ Simon Thomas Blackwood | ___________________________ Philip Geoffrey Hart
Director | Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
AUDIENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Audient Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 03450730 and registered office address is Aspect House, Herriard, Basingstoke, Hampshire, RG25 2PN. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the standard exchange rates. On a monthly basis and at the period year end, foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in profit or loss within 'administrative expenses'.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
AUDIENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. For established development projects, development costs are written off as they are incurred. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
AUDIENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | at varying rates on cost
|  |  |  | Fixtures and fittings | - | at varying rates on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.11 | Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Page 5
AUDIENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.15 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.16 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 32 (2024 - 31).
Page 6
AUDIENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 585,113 | 15,409 | 600,522
| Additions | 167,141 | 8,882 | 176,023
| At 31 December 2025 | 752,254 | 24,291 | 776,545
| Depreciation |  |  |
| At 1 January 2025 | 408,065 | 9,135 | 417,200
| Charge for the year on owned assets | 93,348 | 3,546 | 96,894
| At 31 December 2025 | 501,413 | 12,681 | 514,094
| Net book value |  |  |
| At 31 December 2025 | 250,841 | 11,610 | 262,451
| At 31 December 2024 | 177,048 | 6,274 | 183,322
Page 7
AUDIENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 932,391 | 549,282
| Prepayments | 72,843 | 50,233
|  | 1,005,234 | 599,515
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 774,354 | 465,420
| Corporation tax | 13,947 | 21,260
| Other taxation and social security | 70,788 | 59,148
| Other creditors | 87,356 | 72,059
| Accruals and deferred income | 214,876 | 133,390
|  | 1,161,321 | 751,277
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (46,808)
| Utilised in year | 2,419
| At end of year | (44,389)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (44,389) | (46,808)
|  | (44,389) | (46,808)
Page 8
AUDIENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Provisions
|  | Dilapidation and Warranties
|  | £
| At 1 January 2025 | 41,000
| Charged to profit or loss | 18,000
| Utilised in year | (6,000)
| At 31 December 2025 | 53,000
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 241,468 (2024 - 241,468) 1 shares of £1.00 each | 241,468 | 241,468
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £146,205 (2024 - £131,603). Contributions totalling £83,403 (2024 - £72,059) were payable to the fund at the balance sheet date and are included in creditors.
Page 9