REGISTERED NUMBER: 13672062 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SODA-SOUND LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

E G White

REGISTERED OFFICE:

Miller House

38 Mersey Road

Aigburth

Liverpool

Merseyside

L17 6AD

REGISTERED NUMBER:

13672062 (England and Wales)

ACCOUNTANTS:

Coburn McKenna - Chartered Accountants

81-83a Allerton Road

Liverpool

Merseyside

L18 2DA

FIXED ASSETS

Tangible assets

4

322,688

159,907

CURRENT ASSETS

Debtors

5

172,768

125,944

Cash at bank and in hand

706,424

914,993

879,192

1,040,937

CREDITORS

Amounts falling due within one year

6

161,158

285,778

NET CURRENT ASSETS

718,034

755,159

TOTAL ASSETS LESS CURRENT LIABILITIES

1,040,722

915,066

CREDITORS

Amounts falling due after more than one year

7

(53,895

)

(60,876

)

PROVISIONS FOR LIABILITIES

(79,554

)

(39,977

)

NET ASSETS

907,273

814,213

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

907,173

814,113

907,273

814,213

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 16 July 2026 and were signed by:

E G White - Director

1.	STATUTORY INFORMATION

Soda-Sound 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.

TANGIBLE FIXED ASSETS

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

229,499

Additions

215,648

At 31 October 2025

445,147

DEPRECIATION

At 1 November 2024

69,592

Charge for year

52,867

At 31 October 2025

122,459

NET BOOK VALUE

At 31 October 2025

322,688

At 31 October 2024

159,907

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

120,045

92,431

Other debtors

52,723

33,513

172,768

125,944

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,981

4,043

Trade creditors

6,861

1,588

Taxation and social security

104,671

269,421

Other creditors

42,645

10,726

161,158

285,778

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

53,895

60,876

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

60,876

64,919

The facility is secured on the assets subject to the hire purchase agreement.

9.	OTHER FINANCIAL COMMITMENTS

At the reporting date the company had obligations under non-cancellable operating leases of £228,700 (2024: £25,200l).