REGISTERED NUMBER: 01813159 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Sonic Systems Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R N P Perkins

M J Draper

SECRETARY:

R N P Perkins

REGISTERED OFFICE:

Bakers Farm Barns

Puckington

ILMINSTER

Somerset

TA19 9JA

REGISTERED NUMBER:

01813159 (England and Wales)

ACCOUNTANTS:

A C Mole LLP

Chartered Accountants

Stafford House

Blackbrook Park Avenue

Taunton

Somerset

TA1 2PX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

40,415

49,927

40,415

49,927

CURRENT ASSETS

Stocks

28,585

19,929

Debtors

6

171,876

109,522

Cash at bank and in hand

208,948

351,837

409,409

481,288

CREDITORS

Amounts falling due within one year

7

56,961

110,262

NET CURRENT ASSETS

352,448

371,026

TOTAL ASSETS LESS CURRENT LIABILITIES

392,863

420,953

PROVISIONS FOR LIABILITIES

5,301

6,760

NET ASSETS

387,562

414,193

CAPITAL AND RESERVES

Called up share capital

4,000

4,000

Capital redemption reserve

8

306,000

306,000

Retained earnings

8

77,562

104,193

SHAREHOLDERS' FUNDS

387,562

414,193

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 July 2026 and were signed on its behalf by:

M J Draper - Director

1.	STATUTORY INFORMATION

Sonic Systems 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.

Critical accounting estimates and judgements

The directors are of the opinion that there are no estimates or assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty.

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 etc

-

25% on reducing balance, 15% on reducing balance and 10% on reducing balance

Stocks

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

Financial instruments

The company only has financial assets and liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at settlement value.

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.

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.

Goodwill

Goodwill has been written off evenly over its estimated useful life of 10 years.

Grant income

Grant income is recognised in the profit and loss account in the period in which the related expenditure is incurred. Grant income received in advance is held within deferred income until the related expenditure is incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

447,075

AMORTISATION

At 1 January 2025

and 31 December 2025

447,075

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

310,424

DEPRECIATION

At 1 January 2025

260,497

Charge for year

9,512

At 31 December 2025

270,009

NET BOOK VALUE

At 31 December 2025

40,415

At 31 December 2024

49,927

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

162,599

101,876

Tax

-

1,081

Prepayments

4,833

6,565

167,432

109,522

Amounts falling due after more than one year:

Deferred Tax

4,444

-

Aggregate amounts

171,876

109,522

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

12,051

3,326

Tax

18,184

12,727

Social security and other taxes

10,221

12,793

VAT

9,851

12,711

Other creditors

1,704

63,975

Accrued expenses

4,950

4,730

56,961

110,262

8.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 January 2025

104,193

306,000

410,193

Deficit for the year

(26,631

)

(26,631

)

At 31 December 2025

77,562

306,000

383,562