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REGISTERED NUMBER: 14054940 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

DECIBEL INTERNATIONAL LTD

DECIBEL INTERNATIONAL LTD (REGISTERED NUMBER: 14054940)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page |

Balance sheet | 1 |

Notes to the financial statements | 2 |

DECIBEL INTERNATIONAL LTD (REGISTERED NUMBER: 14054940)

BALANCE SHEET

30 APRIL 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 68,785 |  | 30,583 |  |

Current assets

Debtors | 5 | 526,449 |  | 199,498 |  |

Cash at bank | 277,598 |  | 240,061 |  |

804,047 |  | 439,559 |  |

Creditors

Amounts falling due within one year | 6 | 489,722 |  | 268,574 |  |

Net current assets | 314,325 |  | 170,985 |  |

Total assets less current liabilities | 383,110 |  | 201,568 |  |

Provisions for liabilities | 7 | 6,446 |  | - |  |

Net assets | 376,664 |  | 201,568 |  |

Capital and reserves

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | 376,662 |  | 201,566 |  |

Shareholders' funds | 376,664 |  | 201,568 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

Mr M Campbell - Director

DECIBEL INTERNATIONAL LTD (REGISTERED NUMBER: 14054940)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1. | Statutory information

| Decibel International Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 14054940. The registered office is and business address is 22 Chapel Rise, Ringwood, Hampshire BH24 2BL.

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 represents amounts received for the provision of acoustic consulting and installation services, net of Value added tax.

| 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 cost

| Fixtures and fittings | - | 33% on cost

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 33% 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 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.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. | Employees and directors

| The average number of employees during the year was 2 (2025 - 2 ) .

DECIBEL INTERNATIONAL LTD (REGISTERED NUMBER: 14054940)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

4. | Tangible fixed assets

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1 May 2025 | - |  | 245 |  | 42,750 |  | 4,972 |  | 47,967 |  |

| Additions | 4,408 |  | - |  | 52,440 |  | 4,121 |  | 60,969 |  |

| Disposals | - |  | - |  | - |  | (528 | ) | (528 | ) |

| At 30 April 2026 | 4,408 |  | 245 |  | 95,190 |  | 8,565 |  | 108,408 |  |

| Depreciation

| At 1 May 2025 | - |  | 163 |  | 14,963 |  | 2,258 |  | 17,384 |  |

| Charge for year | 1,102 |  | 82 |  | 19,038 |  | 2,545 |  | 22,767 |  |

| Eliminated on disposal | - |  | - |  | - |  | (528 | ) | (528 | ) |

| At 30 April 2026 | 1,102 |  | 245 |  | 34,001 |  | 4,275 |  | 39,623 |  |

| Net book value

| At 30 April 2026 | 3,306 |  | - |  | 61,189 |  | 4,290 |  | 68,785 |  |

| At 30 April 2025 | - |  | 82 |  | 27,787 |  | 2,714 |  | 30,583 |  |

5. | Debtors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Trade debtors | 513,046 |  | 184,103 |  |

| Tax | 13,403 |  | 11,002 |  |

| VAT | - |  | 2,881 |  |

| Prepayments and accrued income | - |  | 1,512 |  |

526,449 |  | 199,498 |  |

6. | Creditors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Trade creditors | 52,380 |  | 90,762 |  |

| Tax | 124,791 |  | 75,047 |  |

| Social security and other taxes | - |  | 189 |  |

| Pension creditor | - |  | 100,000 |  |

| VAT | 1,991 |  | - |  |

| Other creditors | 5,459 |  | 1,826 |  |

| Directors' current accounts | 285 |  | 750 |  |

| Accruals and deferred income | 304,816 |  | - |  |

489,722 |  | 268,574 |  |

7. | Provisions for liabilities

2026 | 2025 |

£ | £ |

| Deferred tax | 6,446 |  | - |  |

DECIBEL INTERNATIONAL LTD (REGISTERED NUMBER: 14054940)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

7. | Provisions for liabilities - continued

| Deferred |

| tax |

£ |

| Charge to Income statement during year | 6,446 |  |

| Balance at 30 April 2026 | 6,446 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

9. | Ultimate controlling party

| The company is controlled by it's directors Mr & Mrs Campbell, who together own 100% of the issued voting share capital.

10. | First year adoption

| These financial statements for the year ended 30 April 2026 are the first financial statements that comply with FRS 102 Section 1A small entities. The date of transition is 01 May 2024.

| The transition to FRS102 Section 1A small entities has resulted in a small number of changes in accounting policies to those previously used.

| The nature of these changes and their impact on opening equity and profit, where applicable, is detailed in the notes to these financial statements.